TERMIUM Plus®

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

COUT MOYEN [2 records]

Record 1 2016-03-08

English

Subject field(s)
  • Cost Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

Key term(s)
  • average cost per unit
  • per unit cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Quotient du coût total des unités acquises ou produites pendant une certaine période par le nombre total de ces unités.

OBS

CMo : La lettre «o» s'écrit en indice.

Key term(s)
  • prix coûtant moyen

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
DEF

Coste obtenido dividiendo los costes totales de la empresa por el número de unidades producidas.

OBS

coste medio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

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Record 2 2014-01-06

English

Subject field(s)
  • Cost Accounting
  • General Medicine, Hygiene and Health
DEF

The total cost of a treatment or programme, divided by the total number of treatment units provided.

OBS

average cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.

French

Domaine(s)
  • Comptabilité analytique
  • Médecine générale, hygiène et santé
DEF

Coût total d’un traitement ou d’un programme divisé par le nombre total d’unités de traitement fournies.

OBS

coût moyen : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.

Spanish

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