TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
functional accounting [2 records]
Record 1 - internal organization data 2012-02-27
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- activity-based costing
1, record 1, English, activity%2Dbased%20costing
correct
Record 1, Abbreviations, English
- ABC 2, record 1, English, ABC
correct
Record 1, Synonyms, English
- transaction-based costing 3, record 1, English, transaction%2Dbased%20costing
correct
- functional accounting 4, record 1, English, functional%20accounting
correct
- activity accounting 5, record 1, English, activity%20accounting
correct
- operation costing 6, record 1, English, operation%20costing
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A system of accounting whereby costs (and sometimes revenues) are allocated to each function or activity. 6, record 1, English, - activity%2Dbased%20costing
Record number: 1, Textual support number: 1 CONT
Activity-based costing is one way forward. It means considering all of a company's activities - from logistics to marketing, distribution and administration - as product costs. It involves tracing the costs of each of these services to individual products. 7, record 1, English, - activity%2Dbased%20costing
Record 1, Key term(s)
- activity based costing
- transaction based costing
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- comptabilité par activités
1, record 1, French, comptabilit%C3%A9%20par%20activit%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
- CPA 2, record 1, French, CPA
correct, feminine noun
Record 1, Synonyms, French
- méthode des coûts par activités 3, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20par%20activit%C3%A9s
correct, feminine noun
- méthode ABC 3, record 1, French, m%C3%A9thode%20ABC
correct, feminine noun
- coûts par activités 3, record 1, French, co%C3%BBts%20par%20activit%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'établissement du coût de revient d'un produit ou d'un service qui consiste, dans une première étape, à rattacher les charges, notamment les charges indirectes aux activités qui en sont la cause puis, dans une deuxième étape, à rattacher les coûts des activités à des objets de coûts, par exemple les produits, les services ou les clients qui consomment ou qui créent la demande pour ces activités. 3, record 1, French, - comptabilit%C3%A9%20par%20activit%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- contabilidad por actividades
1, record 1, Spanish, contabilidad%20por%20actividades
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2009-07-07
Record 2, English
Record 2, Subject field(s)
- Financial Accounting
- Cost Accounting
Record 2, Main entry term, English
- functional accounting
1, record 2, English, functional%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Accounting and reporting by activity. 2, record 2, English, - functional%20accounting
Record number: 2, Textual support number: 1 OBS
[Functional accounting] aids in conforming organization performance to plan so that proper budgetary and operational controls can be maintained. 2, record 2, English, - functional%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité générale
- Comptabilité analytique
Record 2, Main entry term, French
- comptabilité par fonctions
1, record 2, French, comptabilit%C3%A9%20par%20fonctions
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptabilité par destinations 1, record 2, French, comptabilit%C3%A9%20par%20destinations
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Comptabilité qui consiste à regrouper les charges de manière à connaître les coûts des différentes fonctions assumées par l'entreprise, telles que la production, la distribution, la gestion, etc. 1, record 2, French, - comptabilit%C3%A9%20par%20fonctions
Record 2, Spanish
Record 2, Textual support, Spanish
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