TERMIUM Plus®

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

BUDGETED FACTORY OVERHEAD RATE [1 record]

Record 1 2017-02-14

English

Subject field(s)
  • Cost Accounting
  • Production Management
DEF

A rate, based on budgeted factory overhead cost and budgeted activity, that is established before a period begins.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de la production
DEF

Coefficient servant à imputer les charges indirectes de l'entreprise, d'une usine, d'un atelier ou d'une section, et que l'on détermine dès le début d'un exercice en divisant le total des coûts indirects prévus ou budgétés relativement à la capacité de production choisie à cette fin, par le nombre prévu d'unités d'œuvre correspondant.

Spanish

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