TERMIUM Plus®

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

INDIRECT MATERIAL [2 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-03-26

English

Subject field(s)
  • Cost Accounting
DEF

The cost of material in a manufacturing process that is necessary to the production of the final product but does not form an integral part of it.

Key term(s)
  • indirect materials cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Coût d'acquisition des matières ou fournitures servant à la production, qui est attribué au coût de celle-ci par répartition, ces matières ou fournitures n'entrant pas dans la composition des produits fabriqués.

Spanish

Save record 1

Record 2 2003-11-12

English

Subject field(s)
  • Cost Accounting
  • Foreign Trade
DEF

A good used in the production, testing or inspection of a good but not physically incorporated into the good, or a good used in the maintenance of buildings or the operation of equipment associated with the production of a good, including: a. fuel energy; b. tools, dies and molds; c. spare parts and materials used in the maintenance of equipment and buildings; d. gloves, glasses, footwear, clothing, safety equipment and supplies; e. equipment, devices, and supplies used for testing or inspecting the goods; f. catalyst and solvents; and g. any other goods that are not incorporated into the good but whose use in the production of the good can reasonably be demonstrated to be a part of that production.

OBS

Compare with "direct material(s)".

French

Domaine(s)
  • Comptabilité analytique
  • Commerce extérieur
DEF

Matières ou fournitures qui, par leur consommation, concourent au traitement, à la fabrication ou à l'exploitation sans entrer dans la composition des produits traités ou fabriqués.

OBS

Parfois, les matières utilisées font partie du produit, mais on les considère quand même comme des matières indirectes parce qu'il est peu pratique de déterminer leur coût par unité traitée ou fabriquée.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Comercio exterior
DEF

Bienes utilizados en la producción, verificación de un bien, pero que no estén físicamente incorporados en el bien; o bienes que se utilicen en el mantenimiento de edificios o en la operación de equipo relacionados con la producción de un bien, incluidos: a. combustible y energía; b. herramientas, troqueles y moldes; c. refacciones y materiales utilizados en el mantenimiento de equipos y edificios; d. lubricantes, grasas, materiales de mezcla y otros materiales utilizados en la producción o para operar el equipo o los edificios; e. guantes, anteojos, calzado, ropa y aditamentos de seguridad; f. equipo, aparatos, aditamentos utilizados para la verificación o inspección de los bienes; g. catalizadores y solventes; y h. cualesquiera otros bienes que no estén incorporados en el bien pero cuyo uso en la producción del bien pueda demostrarse razonablemente que forma parte de dicha producción.

Save record 2

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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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