TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COSTING UNIT [1 record]
Record 1 - internal organization data 2017-01-06
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- costing unit
1, record 1, English, costing%20unit
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost unit 2, record 1, English, cost%20unit
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
In analytical accounting or cost analysis, each division of a cost centre sufficiently differentiated from the rest but internally homogeneous that serves to calculate and assign costs. For example, in an automobile business unit there may be a cost centre that is the factory and within it a functional homogeneous section or group such as the paint shop. As they are homogeneous they can be referred to as a common work unit. 3, record 1, English, - costing%20unit
Record number: 1, Textual support number: 1 OBS
costing unit: term and definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - costing%20unit
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- unité de frais
1, record 1, French, unit%C3%A9%20de%20frais
feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- unité de prix de revient 2, record 1, French, unit%C3%A9%20de%20prix%20de%20revient
feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
En comptabilité analytique ou de coûts, chaque division d'un centre de coût suffisamment différenciée des autres, mais intérieurement homogène, qui sert à calculer et à attribuer les coûts. Par exemple, dans l'unité des automobiles, il existe un centre de coût qui est l'usine, et dans celle-ci un groupe fonctionnel homogène, par exemple l'atelier de peinture. Étant homogène on peut parler d'unité d'œuvre commune. 1, record 1, French, - unit%C3%A9%20de%20frais
Record number: 1, Textual support number: 1 OBS
unité de frais : terme et définition extraits du CAPITAL Business Dictionary et reproduits avec l'autorisation de LID Editorial Empresarial. 3, record 1, French, - unit%C3%A9%20de%20frais
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- sección homogénea
1, record 1, Spanish, secci%C3%B3n%20homog%C3%A9nea
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
En contabilidad analítica o de costes, cada división de un centro de costes suficientemente diferenciada de las demás, pero internamente homogénea, que sirve para calcular y asignar los costes. Por ejemplo, dentro de la unidad de negocio de automóviles existe un centro de costes que es la fábrica, y en ella una sección o grupo funcional homogéneo, como puede ser el taller de pintura. Por ser homogénea se puede hablar de una unidad de obra común. 2, record 1, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Record number: 1, Textual support number: 1 OBS
sección homogénea: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - secci%C3%B3n%20homog%C3%A9nea
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada
Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools
The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies
Access Translation Bureau glossaries and vocabularies.
- Date Modified: