TERMIUM Plus®

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

direct overhead [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-10-27

English

Subject field(s)
  • Cost Accounting
DEF

Overhead costs that are traceable to the specific part of the organization that is the focus of attention.

French

Domaine(s)
  • Comptabilité analytique
DEF

Coûts se rapportant directement à une activité ou à une section particulière de l'entité, mais ne se rattachant qu'indirectement aux extrants.

OBS

Pour éviter toute méprise entre direct et indirect, on précise souvent l'objet de la relation directe établie, comme dans les expressions «coûts indirects spécifiques à… la section X» [...] Dans un contexte suffisamment explicite, on peut simplifier l'expression par «coûts indirects de la section» [...]

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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