TERMIUM Plus®

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

COST-PLUS MARKUP [1 record]

Record 1 2002-08-23

English

Subject field(s)
  • Market Prices
  • Financial Accounting
CONT

Selling Price. Since the markup is based on cost, we take the cost to be the BASE. It is the RATE that we have to stop and think about. Since we are calculating selling price which is cost plus markup, the rate must reflect this. The rate is 100% (the cost) plus the % markup. In this case the rate is 100% + 55% or 1.55 as a decimal.

French

Domaine(s)
  • Prix (Commercialisation)
  • Comptabilité générale
DEF

Méthode de fixation de prix d'un produit et/ou service. On obtient ce coût en calculant tous les coûts de fabrication d'un bien et en ajoutant un certain pourcentage (%) qui englobe le profit et des dépenses non prévues.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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