TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CALCULER COUTS [10 records]
Record 1 - internal organization data 2022-02-14
Record 1, English
Record 1, Subject field(s)
- Titles of Federal Government Programs (Canadian)
- Management Operations (General)
- Government Accounting
Record 1, Main entry term, English
- Guideline on the Attribution of Internal Services
1, record 1, English, Guideline%20on%20the%20Attribution%20of%20Internal%20Services
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
The purpose of this guideline is to provide a common approach to calculating the cost of delivering a government program that includes an attribution of internal service costs. 1, record 1, English, - Guideline%20on%20the%20Attribution%20of%20Internal%20Services
Record number: 1, Textual support number: 2 OBS
This guideline is effective [since] February 29, 2016. 1, record 1, English, - Guideline%20on%20the%20Attribution%20of%20Internal%20Services
Record 1, Key term(s)
- Attribution of Internal Services Guideline
Record 1, French
Record 1, Domaine(s)
- Titres de programmes fédéraux (Gouvernement canadien)
- Opérations de la gestion (Généralités)
- Comptabilité publique
Record 1, Main entry term, French
- Ligne directrice sur l'attribution aux programmes des dépenses liées aux services internes
1, record 1, French, Ligne%20directrice%20sur%20l%27attribution%20aux%20programmes%20des%20d%C3%A9penses%20li%C3%A9es%20aux%20services%20internes
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
La présente ligne directrice offre une approche commune pour l'élaboration des données sur les coûts, lorsqu'un ministère doit calculer les coûts des programmes, y compris l'attribution des coûts des services internes. 1, record 1, French, - Ligne%20directrice%20sur%20l%27attribution%20aux%20programmes%20des%20d%C3%A9penses%20li%C3%A9es%20aux%20services%20internes
Record number: 1, Textual support number: 2 OBS
La présente ligne directrice [est entrée] en vigueur le 29 février 2016. 1, record 1, French, - Ligne%20directrice%20sur%20l%27attribution%20aux%20programmes%20des%20d%C3%A9penses%20li%C3%A9es%20aux%20services%20internes
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-01-25
Record 2, English
Record 2, Subject field(s)
- Meteorological Forecasting, Data Measurement and Analysis
Record 2, Main entry term, English
- future weather scenario
1, record 2, English, future%20weather%20scenario
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
The Swedish Winter Model is a winter maintenance management system and it has been developed in accordance with Swedish road conditions. It can be used to calculate costs for a whole winter season, but also for future weather scenarios. 1, record 2, English, - future%20weather%20scenario
Record 2, French
Record 2, Domaine(s)
- Prévisions météorologiques et mesure et analyse des données
Record 2, Main entry term, French
- scénario météorologique futur
1, record 2, French, sc%C3%A9nario%20m%C3%A9t%C3%A9orologique%20futur
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Le système suédois de gestion de la viabilité hivernale(«modèle hivernal») a été conçu sur la base des conditions routières du pays. Ce modèle permet de calculer les coûts pour tout un hiver mais aussi de tester des scénarios météorologiques futurs. 1, record 2, French, - sc%C3%A9nario%20m%C3%A9t%C3%A9orologique%20futur
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2017-01-25
Record 3, English
Record 3, Subject field(s)
- Economic and Industrial Sociology
Record 3, Main entry term, English
- socio-economic cost
1, record 3, English, socio%2Deconomic%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- socio-economical cost 1, record 3, English, socio%2Deconomical%20cost
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 CONT
To be able to calculate accurate socio-economic costs several decades from now is a difficult task. Therefore, the costs calculated in this paper concerning the future are using today's reference values. 1, record 3, English, - socio%2Deconomic%20cost
Record 3, French
Record 3, Domaine(s)
- Sociologie économique et industrielle
Record 3, Main entry term, French
- coût socio-économique
1, record 3, French, co%C3%BBt%20socio%2D%C3%A9conomique
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 CONT
Il est difficile de calculer avec précision ce que seront les coûts socio-économiques dans plusieurs décennies. C'est pourquoi les valeurs de référence actuelles servent de base dans cet article au calcul des coûts futurs. 1, record 3, French, - co%C3%BBt%20socio%2D%C3%A9conomique
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2017-01-06
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
Record 4, Main entry term, English
- costing unit
1, record 4, English, costing%20unit
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- cost unit 2, record 4, English, cost%20unit
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit. 3, record 4, English, - costing%20unit
Record number: 4, Textual support number: 1 OBS
costing unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 4, English, - costing%20unit
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
Record 4, Main entry term, French
- unité de frais
1, record 4, French, unit%C3%A9%20de%20frais
feminine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- unité de prix de revient 2, record 4, French, unit%C3%A9%20de%20prix%20de%20revient
feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
En comptabilité analytique ou de coûts, chaque division d’un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d’unité d’œuvre commune. 1, record 4, French, - unit%C3%A9%20de%20frais
Record number: 4, Textual support number: 1 OBS
unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l’autorisation de LID Editorial Empresarial. 3, record 4, French, - unit%C3%A9%20de%20frais
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad de costos
Record 4, Main entry term, Spanish
- sección homogénea
1, record 4, Spanish, secci%C3%B3n%20homog%C3%A9nea
correct, feminine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record number: 4, Textual support number: 1 DEF
En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común. 2, record 4, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Record number: 4, Textual support number: 1 OBS
sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 4, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Record 5 - internal organization data 2014-06-13
Record 5, English
Record 5, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 5, Main entry term, English
- cost-effective solution
1, record 5, English, cost%2Deffective%20solution
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, Textual support, English
Record number: 5, Textual support number: 1 CONT
Costs are normally expressed in dollars, but benefits may be expressed in dollars or in other quantitative (such as time reduction) or qualitative (such as improved security) measures. Cost/benefit analysis determines the most cost-effective solution, not simply the least cost solution. 2, record 5, English, - cost%2Deffective%20solution
Record 5, French
Record 5, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 5, Main entry term, French
- solution rentable
1, record 5, French, solution%20rentable
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record number: 5, Textual support number: 1 CONT
Partenariat public/privé, une solution rentable? [...] les collectivités [...] peuvent être tentées par les partenariats public/privé(PPP). Ce mode de financement leur permet de réaliser leurs projets, en période de budgets serrés. [...] Gain de temps et d’argent [...] Il faut cibler des équipements particuliers et surtout bien calculer le bilan coûts/avantages [...] 1, record 5, French, - solution%20rentable
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2010-01-27
Record 6, English
Record 6, Subject field(s)
- Cost Accounting
Record 6, Main entry term, English
- cost accounting
1, record 6, English, cost%20accounting
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 DEF
The branch of accounting concerned with the classification, recording, analysis, reporting and interpretation of expenditures identifiable with the production and distribution of goods and services. 2, record 6, English, - cost%20accounting
Record 6, French
Record 6, Domaine(s)
- Comptabilité analytique
Record 6, Main entry term, French
- comptabilité analytique
1, record 6, French, comptabilit%C3%A9%20analytique
correct, feminine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- comptabilité analytique d'exploitation 2, record 6, French, comptabilit%C3%A9%20analytique%20d%27exploitation
correct, feminine noun
- CAE 2, record 6, French, CAE
correct, feminine noun
- CAE 2, record 6, French, CAE
- comptabilité des coûts de revient 2, record 6, French, comptabilit%C3%A9%20des%20co%C3%BBts%20de%20revient
correct, feminine noun
- comptabilité industrielle 3, record 6, French, comptabilit%C3%A9%20industrielle
feminine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Comptabilité dont l'objet est, d’une part, de connaître, de calculer, de classer et d’enregistrer les coûts des activités de production et de distribution de biens et de services de l'entité et, d’autre part, d’établir des prévisions de charges et de produits(par exemple coûts préétablis et budgets d’exploitation), d’en constater la réalisation et d’expliquer les écarts qui en résultent(contrôle des coûts et budgets). 2, record 6, French, - comptabilit%C3%A9%20analytique
Record number: 6, Textual support number: 1 CONT
La comptabilité analytique couvre tous les domaines où des analyses de coûts doivent être effectuées et, à ce titre, s’applique à toutes les entreprises et à tous les organismes, quelle que soit la nature de leurs activités. La comptabilité analytique a pour but de présenter des analyses portant sur les produits d’exploitation, les charges d’exploitation, les coûts et les résultats pour que l’on puisse apprécier l’efficacité de la gestion au regard des objectifs suivants : rendement et productivité techniques, profitabilité relative des produits ou services, et rentabilité des capitaux. 2, record 6, French, - comptabilit%C3%A9%20analytique
Record 6, Key term(s)
- comptabilité des coûts et prix de revient
- comptabilité des coûts
Record 6, Spanish
Record 6, Campo(s) temático(s)
- Contabilidad de costos
Record 6, Main entry term, Spanish
- contabilidad analítica
1, record 6, Spanish, contabilidad%20anal%C3%ADtica
correct, feminine noun
Record 6, Abbreviations, Spanish
Record 6, Synonyms, Spanish
- contabilidad de costes 2, record 6, Spanish, contabilidad%20de%20costes
correct, feminine noun
Record 6, Textual support, Spanish
Record number: 6, Textual support number: 1 DEF
Rama de la contabilidad que tiene por objeto servir de ayuda a la gestión de la empresa, computando adecuadamente los costes y márgenes de sus productos y la rentabilidad de sus negocios. Se distingue de la contabilidad financiera por ser un sistema interno de gestión. 3, record 6, Spanish, - contabilidad%20anal%C3%ADtica
Record number: 6, Textual support number: 1 OBS
contabilidad analítica: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 6, Spanish, - contabilidad%20anal%C3%ADtica
Record 6, Key term(s)
- contabilidad de costes analítica
- contabilidad de costos
- contabilidad de costos analítica
Record 7 - internal organization data 2009-11-09
Record 7, English
Record 7, Subject field(s)
- Titles of Monographs
- Rubber
Record 7, Main entry term, English
- Energy Efficiency Opportunities in the Rubber Industry
1, record 7, English, Energy%20Efficiency%20Opportunities%20in%20the%20Rubber%20Industry
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 OBS
This 62-page guide provides information on quantifying energy costs, energy-consuming equipment, energy-saving tips, energy monitoring and control systems and conversion factors for the Rubber industry. Produced by the Rubber Association of Canada on behalf of the Rubber Task Force of the Canadian Industry Program for Energy Conservation, with the help of Natural Resources Canada. 1, record 7, English, - Energy%20Efficiency%20Opportunities%20in%20the%20Rubber%20Industry
Record 7, French
Record 7, Domaine(s)
- Titres de monographies
- Caoutchouc
Record 7, Main entry term, French
- Occasions d'efficacité énergétique dans l'industrie du caoutchouc
1, record 7, French, Occasions%20d%27efficacit%C3%A9%20%C3%A9nerg%C3%A9tique%20dans%20l%27industrie%20du%20caoutchouc
correct, feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 OBS
Guide de 62 pages qui renseigne sur les manières de calculer les coûts de l'énergie et sur les équipements consommateurs d’énergie. Elle donne également des conseils pour économiser l'énergie et des informations sur les systèmes de contrôle et de commande de l'énergie ainsi que sur les facteurs de conversion. La brochure a été produite par l'association de l'industrie du caoutchouc au Canada pour le compte du groupe de travail sur le caoutchouc du Programme d’économies d’énergie dans l'industrie canadienne, et avec l'aide de Ressources naturelles Canada. 1, record 7, French, - Occasions%20d%27efficacit%C3%A9%20%C3%A9nerg%C3%A9tique%20dans%20l%27industrie%20du%20caoutchouc
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 2008-01-21
Record 8, English
Record 8, Subject field(s)
- Employment Benefits
- Social Security and Employment Insurance
Record 8, Main entry term, English
- defined benefit provision
1, record 8, English, defined%20benefit%20provision
correct
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
A method of calculating benefits under a pension plan whereby pension benefits are predetermined and employer contributions, which depend on the costs generated by the pension promised, are not. Defined benefit provisions may be subdivided into two classifications, that is, flat benefit and unit benefit formula. 2, record 8, English, - defined%20benefit%20provision
Record 8, French
Record 8, Domaine(s)
- Avantages sociaux
- Sécurité sociale et assurance-emploi
Record 8, Main entry term, French
- disposition à prestations déterminées
1, record 8, French, disposition%20%C3%A0%20prestations%20d%C3%A9termin%C3%A9es
correct, feminine noun
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Disposition d’un régime de pension selon laquelle les prestations sont fixées à l'avance, contrairement aux cotisations patronales, qui dépendent des coûts entraînés par la pension promise. Les prestations prévues par une disposition à prestations déterminées peuvent se calculer selon la formule prestations forfaitaires ou la formule pourcentage-salaire. 2, record 8, French, - disposition%20%C3%A0%20prestations%20d%C3%A9termin%C3%A9es
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2002-04-05
Record 9, English
Record 9, Subject field(s)
- Pricing (Rail Transport)
Record 9, Main entry term, English
- car mile
1, record 9, English, car%20mile
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 DEF
Refers to the movement of one freight car one mile. Used to measure costs, revenue, or volume. 2, record 9, English, - car%20mile
Record 9, French
Record 9, Domaine(s)
- Tarification (Transport par rail)
Record 9, Main entry term, French
- wagon-mille
1, record 9, French, wagon%2Dmille
correct, masculine noun, officially approved
Record 9, Abbreviations, French
Record 9, Synonyms, French
- mille-wagon 2, record 9, French, mille%2Dwagon
masculine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 DEF
S’applique à un parcours d’un mille d’un wagon de marchandises. Sert à calculer les coûts, les recettes ou le volume. 2, record 9, French, - wagon%2Dmille
Record number: 9, Textual support number: 1 OBS
À cause des échanges interréseaux avec les États-Unis, on ne peut employer l’expression métrique wagon-kilomètre. 1, record 9, French, - wagon%2Dmille
Record number: 9, Textual support number: 2 OBS
wagon-mille : Terme uniformisé par CP Rail. 1, record 9, French, - wagon%2Dmille
Record 9, Spanish
Record 9, Campo(s) temático(s)
- Tarificación (Transporte ferroviario)
Record 9, Main entry term, Spanish
- vagón de carga por milla
1, record 9, Spanish, vag%C3%B3n%20de%20carga%20por%20milla
masculine noun
Record 9, Abbreviations, Spanish
Record 9, Synonyms, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1989-08-02
Record 10, English
Record 10, Subject field(s)
- Quality Control (Management)
- Financial and Budgetary Management
Record 10, Main entry term, English
- cost of product failure
1, record 10, English, cost%20of%20product%20failure
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, Textual support, English
Record number: 10, Textual support number: 1 CONT
Reading Juran's book, executives inferred roughly how much to invest in quality improvement : expenditures on prevention were justified if they were lower than the costs of product failure. 1, record 10, English, - cost%20of%20product%20failure
Record 10, French
Record 10, Domaine(s)
- Contrôle de la qualité (Gestion)
- Gestion budgétaire et financière
Record 10, Main entry term, French
- coût de la défaillance du produit
1, record 10, French, co%C3%BBt%20de%20la%20d%C3%A9faillance%20du%20produit
correct, masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record number: 10, Textual support number: 1 CONT
A partir de l'ouvrage de Juran les responsables devaient calculer la somme approximative qu'il leur fallait investir pour l'amélioration de la qualité : les dépenses en matière de prévention se justifiaient si elles étaient inférieures aux coûts de la défaillance du produit. 1, record 10, French, - co%C3%BBt%20de%20la%20d%C3%A9faillance%20du%20produit
Record 10, Spanish
Record 10, Textual support, Spanish
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