TERMIUM Plus®

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

MANUFACTURING OVERHEAD [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2017-02-13

English

Subject field(s)
  • Cost Accounting
  • Production Management
DEF

All production costs other than direct material and direct labour costs.

OBS

[Factory overhead] includes all costs necessary to the operation and maintenance of the plant including wages of foremen, building and machinery upkeep, depreciation, light, heating, repairs, insurance, taxes, etc.

OBS

factory expenses; indirect manufacturing expenses: terms usually used in the plural.

Key term(s)
  • factory expense
  • indirect manufacturing expense

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Ensemble des coûts de production à l'exception des coûts directs (coût des matières premières, coût de la main-d'œuvre directe et autres coûts directs), qu'il est nécessaire d'engager pour faire fonctionner l'usine.

OBS

Ces coûts comprennent notamment le coût des matières consommables, les salaires des contremaîtres, les frais d'entretien de l'usine et des machines, l'amortissement de l'usine, l'éclairage, le chauffage, les réparations, les assurances et les impôts fonciers associés à l'usine.

OBS

coûts indirects de production, charges indirectes de fabrication, frais indirects de production : termes habituellement utilisés au pluriel.

Key term(s)
  • coût indirect de production
  • charge indirecte de fabrication

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Gestión de la producción
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