TERMIUM Plus®

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

COUT SOUS-ACTIVITE [2 records]

Record 1 2014-02-07

English

Subject field(s)
  • Corporate Management (General)
  • Cost Accounting

French

Domaine(s)
  • Gestion de l'entreprise (Généralités)
  • Comptabilité analytique
DEF

Ensemble des coûts inhérents à la baisse d'activité de tout ou partie de l'entreprise.

Spanish

Campo(s) temático(s)
  • Gestión de la empresa (Generalidades)
  • Contabilidad de costos
Key term(s)
  • coste de capacidad no utilizada
Save record 1

Record 2 1997-02-10

English

Subject field(s)
  • Finance
  • Corporate Management (General)

French

Domaine(s)
  • Finances
  • Gestion de l'entreprise (Généralités)
DEF

Partie des charges fixes de production non incorporées aux coûts de revient des produits ou des services en cas d'inactivité partielle de l'entité.

Spanish

Save record 2

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