TERMIUM Plus®

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

METHODE COUT APPROCHE [1 record]

Record 1 1996-11-20

English

Subject field(s)
  • Cost Accounting
DEF

A costing method in which the recorded costs of production are initially based on estimated costs and adjusted later for any differences between estimated and actual.

French

Domaine(s)
  • Comptabilité analytique
DEF

Méthode de détermination du coût de revient d'un produit ou d'un service fondée sur des estimations qui sont par la suite mises à jour périodiquement pour tenir compte des écarts entre les coûts estimatifs et les coûts réels.

Spanish

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