TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COSTO HUNDIDO [1 record]
Record 1 - internal organization data 2004-09-15
Record 1, English
Record 1, Subject field(s)
- Financial Accounting
- Economic Planning
Record 1, Main entry term, English
- sunk cost
1, record 1, English, sunk%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A past cost which cannot now be revised and hence cannot (or should not) enter into current decisions for increasing or decreasing present profit levels. 2, record 1, English, - sunk%20cost
Record number: 1, Textual support number: 1 CONT
A sunk cost is not an opportunity cost and thus is not included among the costs when a proposed project or other investment is analyzed; only future return to future cost is considered. 3, record 1, English, - sunk%20cost
Record number: 1, Textual support number: 1 OBS
sunk cost: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 4, record 1, English, - sunk%20cost
Record number: 1, Textual support number: 2 OBS
Compare with "relevant cost". 4, record 1, English, - sunk%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité générale
- Planification économique
Record 1, Main entry term, French
- coût irrécupérable
1, record 1, French, co%C3%BBt%20irr%C3%A9cup%C3%A9rable
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût englouti 2, record 1, French, co%C3%BBt%20englouti
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût résultant d'une décision irrévocable prise dans le passé et constituant, par le fait même, une donnée non pertinente (à l'exception des effets fiscaux s'y rattachant) pour le gestionnaire qui doit prendre une décision. Ainsi, le coût non amorti d'une machine n'influe nullement sur la décision de remplacer cette machine ou de la mettre hors service. 3, record 1, French, - co%C3%BBt%20irr%C3%A9cup%C3%A9rable
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad general
- Planificación económica
Record 1, Main entry term, Spanish
- coste enterrado
1, record 1, Spanish, coste%20enterrado
correct, masculine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- costo hundido 2, record 1, Spanish, costo%20hundido
masculine noun
- coste irrecuperable 3, record 1, Spanish, coste%20irrecuperable
masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Costo incurrido con anterioridad y debido a una decisión que no puede ya corregirse y que se encuentra relacionado con equipo especializado o con otros medios de producción no adaptables fácilmente a las necesidades presentes o futuras. 2, record 1, Spanish, - coste%20enterrado
Record number: 1, Textual support number: 1 OBS
coste enterrado: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 4, record 1, Spanish, - coste%20enterrado
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