TERMIUM Plus®

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

COUT VARIABLE MOYEN [1 record]

Record 1 2001-07-31

English

Subject field(s)
  • Financial Accounting
DEF

Cost found by dividing total variable cost by the corresponding output. AVC declines initially, reaches a minimum, and then increases again.

French

Domaine(s)
  • Comptabilité générale
DEF

Coût qui se calcule en divisant le coût variable global par la production correspondante [...] Le coût variable décroît d'abord, passe par un minimum, puis croît.

Spanish

Campo(s) temático(s)
  • Contabilidad general
DEF

Cociente del coste variable total por el número de unidades producidas.

Key term(s)
  • costo variable medio
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