TERMIUM Plus®

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

COST POOL [1 record]

Record 1 1998-06-16

English

Subject field(s)
  • Accounting
  • Government Accounting
DEF

A grouping of costs that have been accumulated. The breakdown into pools may be based on cost category such as corporate and administrative, by organizational entity, by activity or by object of expenditure.

French

Domaine(s)
  • Comptabilité
  • Comptabilité publique
DEF

Réunion des coûts accumulés. Les coûts sont regroupés, par exemple, selon leur nature (comme les frais généraux des services intégrés et administratifs), l'organisation, l'activité ou l'article de dépense.

OBS

Dans la méthode des coûts par activités, réunion des coûts des activités influencées par le même inducteur de coûts.

Key term(s)
  • groupe de coût
  • centre de regroupement de coût

Spanish

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