TERMIUM Plus®

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

OVERABSORPTION [1 record]

Record 1 2011-01-19

English

Subject field(s)
  • Cost Accounting
CONT

Overabsorption occurs when the total overhead recovered or absorbed is greater than the actual level of overheads for the period.

French

Domaine(s)
  • Comptabilité analytique
DEF

Résultat de l'imputation, à un produit, un service, une activité ou autre objet de coût, de coûts indirects supérieurs aux coûts indirects réels constatés.

OBS

La surimputation est attribuable à différents facteurs, par exemple la suractivité. Dans ce cas, on parle parfois de bonus de suractivité.

Spanish

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