TERMIUM Plus®

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

COUT SANS VALEUR AJOUTEE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2009-06-10

English

Subject field(s)
  • Cost Accounting
DEF

non-value-added costs: ... costs that do not add a form, feature or function that the customer values.

OBS

Examples include the cost of obsolescence, scrap and rework, excess capital investment, costs associated with transportation, stockrooms, warehousing, scheduling and supervision, and low direct labor productivity.

OBS

non-value-added-cost: term often used in the plural.

Key term(s)
  • nonvalue-added cost
  • non-value added cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Dans l'analyse des coûts par activités, coût qui, s'il était supprimé, ne réduirait pas la valeur ou l'utilité du produit ou du service aux yeux de la clientèle, par exemple les coûts de remise en fabrication, les coûts de livraison par exprès et le stock périmé.

OBS

coût sans valeur adjoutée : terme souvent utilisé au pluriel.

Spanish

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