TERMIUM Plus®

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

COUT REVIENT RATIONNEL [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-09-13

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
DEF

Prime cost plus overhead allocated to products or services produced at a rate established for a predetermined "normal" level of activity and its associated overhead.

OBS

Overabsorption and underabsorption of overhead results when actual activity exceeds or falls short of normal.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Coût de revient comprenant les coûts directs réels (matières premières et main-d'œuvre directe) affectés à l'objet de coût, auxquels s'ajoute une juste part des coûts indirects, attribuée à l'objet de coût par imputation au moyen d'un coefficient predeterminé appliqué à la quantité réelle d'unités d'œuvre.

Spanish

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