TERMIUM Plus®

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

NON-DISCRETIONARY ACTIVITY [1 record]

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Alphabetical list of terms

Record 1 1984-12-06

English

Subject field(s)
  • Financial and Budgetary Management
CONT

ZBB distinguishes between discretionary and non-discretionary activities. The former is a fancy name for overhead items (e.g., general and administrative expenses such as accounting, office services, headquarters personnel ...), the latter refers to core business activities (e.g., sales, manufacturing, distribution, development, etc.).

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Le niveau d'activité de base correspond à l'ensemble des activités indispensables pour que l'entreprise continue à fonctionner. (...) Pour qu'une activité soit considérée comme indispensable, le raisonnement suivant est tenu : si cette activité n'est pas accomplie dans le département, elle devra être sous-traitée soit dans un autre département soit à l'extérieur de l'entreprise.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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