TERMIUM Plus®

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

fixed overhead [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-20

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
DEF

Overhead costs incurred in support of the manufacturing process that can not be directly allocated to specific items and do not vary with production changes as do direct material and labour costs.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Coûts indirects dont le montant demeure constant quel que soit le niveau d'activité, dans la mesure où celui-ci se situe dans les limites de l'intervalle significatif.

Key term(s)
  • coût indirect fixe
  • charge indirecte fixe

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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