TERMIUM Plus®

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

COST CONTROL [3 records]

Record 1 2006-11-08

English

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

the main objectives of cost control are to measure efficiency and to keep costs within a specified range.

French

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

Ensemble de mesures prises et de techniques utilisées pour s'assurer que le niveau des coûts engagés demeure dans les limites établies, par exemple le contrôle budgétaire et la méthode du coût standard.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Gestión presupuestaria y financiera
Save record 1

Record 2 2001-09-06

English

Subject field(s)
  • Finance
CONT

control costs result when tasks are performed to assure that the product or service meets specification requirements (ultimately satisfy the customer). These costs are heavily affected by management decisions in areas other than quality and are directly altered and amended by management.

French

Domaine(s)
  • Finances

Spanish

Save record 2

Record 3 2001-09-06

English

Subject field(s)
  • Estimating (Construction)
DEF

The employment of management devices in the performance of any necessary operation so that pre-established objectives of quality, quantity, and time may be attained at the lowest possible outlay for goods and services. Such devices include a carefully prepared and reviewed bill of materials; instructions; standards of performance; competent supervision; cost limits on items and operations; and studies, interim reports, and decisions based on these reports.

French

Domaine(s)
  • Évaluation et estimation (Construction)
DEF

Emploi de mécanismes de gestion dans l'accomplissement des travaux nécessaires en vue d'atteindre les objectifs fixés à l'avance relativement à la qualité et au temps, avec le minimum de déboursés pour les biens et les services. Ces mécanismes comprennent un bordereau matières, des instructions, des normes d'exécution, une surveillance compétente, des plafonds quant au coût des articles et aux frais d'exploitation, ainsi que des études, des rapports préliminaires et des décisions fondées sur ces rapports.

Spanish

Save record 3

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