TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COST PROCESSING [1 record]

Record 1 2017-11-16

English

Subject field(s)
  • Cost Accounting
  • Production (Economics)
Key term(s)
  • cost of conversion
  • cost of processing

French

Domaine(s)
  • Comptabilité analytique
  • Production (Économie)
DEF

Ensemble des coûts de main-d'œuvre directe et des coûts indirects engagés par une entreprise industrielle pour transformer des matières en produits finis.

CONT

Le coût de transformation correspond au coût de production diminué du coût des matières premières.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Producción (Economía)
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