TERMIUM Plus®

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

DISCRETIONARY COSTS [1 record]

Record 1 2002-12-19

English

Subject field(s)
  • Financial and Budgetary Management
DEF

An indirect cost whose level is determined by management on a frequent, usually annual, basis. ... Examples of managed costs, include research and development cost, executive training program costs, and advertising.

OBS

Compare to "committed (fixed) cost" and "engineered (variable) cost".

Key term(s)
  • managed costs
  • discretionary costs
  • programmed costs

French

Domaine(s)
  • Gestion budgétaire et financière
DEF

Coût dont le montant est laissé à la discrétion de la direction ou du responsable de section de l'entreprise ou de l'organisme, par exemple les frais promotionnels, les coûts de perfectionnement et les frais de recherche et de développement.

Key term(s)
  • coûts discrétionnaires
  • charges discrétionnaires

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
Save record 1

Copyright notice for the TERMIUM Plus® data bank

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

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: