TERMIUM Plus®

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

moving-average method [1 record]

Record 1 1983-10-06

English

Subject field(s)
  • Inventory and Material Management
  • Financial and Budgetary Management
OBS

moving-average cost. Under the moving-average method of costing materials requisitions (...) a new average unit cost is determined after each purchase. Subsequent materials issued are then costed at this average unit cost.

French

Domaine(s)
  • Gestion des stocks et du matériel
  • Gestion budgétaire et financière
OBS

méthode utilisée pour la valorisation des sorties de stocks, et donnant soit le coût moyen pondéré pour une période déterminée (...) soit le coût unitaire de sortie après chaque entrée en stock.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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