TERMIUM Plus®

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

COMPTABILITE DESTINATIONS [1 record]

Record 1 2009-07-07

English

Subject field(s)
  • Financial Accounting
  • Cost Accounting
DEF

Accounting and reporting by activity.

OBS

[Functional accounting] aids in conforming organization performance to plan so that proper budgetary and operational controls can be maintained.

French

Domaine(s)
  • Comptabilité générale
  • Comptabilité analytique
DEF

Comptabilité qui consiste à regrouper les charges de manière à connaître les coûts des différentes fonctions assumées par l'entreprise, telles que la production, la distribution, la gestion, etc.

Spanish

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