TERMIUM Plus®

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

cost benefit analysis [2 records]

Record 1 2010-01-26

English

Subject field(s)
  • Environmental Studies and Analyses
  • Cost Accounting
DEF

An analytic method designed to evaluate alternative programs in terms of their potential benefits and likely costs, and to aid decision makers in choosing them. When applied in the environmental sciences it ideally weighs the social, ecological, and aesthetic as well as the economic factors, and takes into account the indirect consequences of different courses of action.

CONT

An Application for an Energy Project Certificate, accompanied by benefit/cost analysis, an EIA [Environmental Impact Assessment] ... may be reviewed by the EPCC [Energy Project Coordinating Committee] to identify deficiencies before it is formally submitted to the Minister of Energy, Mines and Petroleum Resources.

French

Domaine(s)
  • Études et analyses environnementales
  • Comptabilité analytique
DEF

Méthode d'analyse qui aide à déterminer l'opportunité d'un projet par la seule évaluation monétaire des coûts et des avantages.

OBS

Au plan de l'environnement, cette méthode ne tient pas compte des impacts assez souvent non quantifiables d'un projet sur un milieu.

OBS

Voir fiche "analyse coût-efficacité".

Spanish

Campo(s) temático(s)
  • Estudios y análisis del medio ambiente
  • Contabilidad de costos
DEF

Valoración de los distintos beneficios que cierto proyecto puede generar, en comparación con los costos asociados al mismo. La evaluación final obtenida se reduce a la expresión de una cifra numérica, que será aritméticamente positiva en el caso de que la valoración de los distintos beneficios esperados sea mayor que la de los costos; o negativa en caso de que estos últimos superen a los primeros.

CONT

El análisis coste-beneficio describe y cuantifica las ventajas y desventajas sociales de una política en términos de una unidad monetaria común.

Save record 1

Record 2 1999-12-20

English

Subject field(s)
  • Titles of Forms
  • Cost Accounting
OBS

Publication number E593 of Revenue Canada.

French

Domaine(s)
  • Titres de formulaires administratifs
  • Comptabilité analytique
OBS

Publication numéro E593 de Revenu Canada.

Spanish

Save record 2

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