TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
RESPONSIBILITY ACCOUNTING [2 records]
Record 1 - internal organization data 2010-09-24
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Management Control
Record 1, Main entry term, English
- responsibility accounting
1, record 1, English, responsibility%20accounting
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- activity accounting 2, record 1, English, activity%20accounting
correct
- profitability accounting 2, record 1, English, profitability%20accounting
correct
- responsibility costing 2, record 1, English, responsibility%20costing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A system of accounting whereby costs (and sometimes revenues) are segregated by each area of managerial responsibility (responsibility centre) so that managers are held accountable for those matters within their direct control. 3, record 1, English, - responsibility%20accounting
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Contrôle de gestion
Record 1, Main entry term, French
- comptabilité par centres de responsabilité
1, record 1, French, comptabilit%C3%A9%20par%20centres%20de%20responsabilit%C3%A9
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- comptabilité par centre de responsabilité 2, record 1, French, comptabilit%C3%A9%20par%20centre%20de%20responsabilit%C3%A9
correct, feminine noun
- comptabilité par destination 1, record 1, French, comptabilit%C3%A9%20par%20destination
correct, feminine noun, Belgium
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Comptabilité qui a pour objet de ventiler les coûts (et parfois les produits d'exploitation ou les recettes, et les ressources investies) en fonction des responsabilités dévolues à chaque centre de responsabilité 1, record 1, French, - comptabilit%C3%A9%20par%20centres%20de%20responsabilit%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Control de gestión
Record 1, Main entry term, Spanish
- contabilidad por centros contables
1, record 1, Spanish, contabilidad%20por%20centros%20contables
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-09-23
Record 2, English
Record 2, Subject field(s)
- Accounting
Record 2, Main entry term, English
- responsibility accounting
1, record 2, English, responsibility%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Responsibility accounting is an underlying concept of accounting performance measurement systems. The basic idea is that large diversified organizations are difficult, if not impossible to manage as a single segment, thus they must be decentralized or separated into manageable parts. 2, record 2, English, - responsibility%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité
Record 2, Main entry term, French
- comptabilité de responsabilité
1, record 2, French, comptabilit%C3%A9%20de%20responsabilit%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Conception de la comptabilité comme moyen permettant au gestionnaire de l'entité de rendre compte de son action passée et de s'acquitter ainsi de son obligation de rendre compte. 1, record 2, French, - comptabilit%C3%A9%20de%20responsabilit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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