TERMIUM Plus®

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

predetermined cost [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1978-08-31

English

Subject field(s)
  • Cost Accounting
DEF

a cost estimated or computed in advance of production to which it applies.

French

Domaine(s)
  • Comptabilité analytique
CONT

Pour le Plan comptable général, les coûts préétablis sont des «coûts calculés a priori pour chiffrer des mouvements en quantités et en valeur à l'intérieur de la comptabilité analytique d'exploitation, en vue de faire apparaître distinctement les écarts entre les charges réelles et les charges prévues lors du calcul des coûts préétablis».

Spanish

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