TERMIUM Plus®

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

coût fonctionnel [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1996-12-06

English

Subject field(s)
  • Accounting
DEF

Any cost identified with a cost objective.

French

Domaine(s)
  • Comptabilité
DEF

Coût regroupant toutes les charges concernant : 1) l'ensemble d'une fonction de l'entreprise (approvisionnement, production, vente, etc.), et 2) certaines parties de l'entreprise concourant à l'exercice d'une fonction (magasin, atelier, etc.).

OBS

Souvent, le classement des coûts fonctionnels correspond au découpage de l'entreprise en centres de responsabilité.

Spanish

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