TERMIUM Plus®

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COUT CONTROLABLE [1 record]

Record 1 2025-01-14

English

Subject field(s)
  • Cost Accounting
  • Management Control
DEF

A cost that can be influenced by the action of the responsible manager.

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
DEF

[...] coût qui dépend, en totalité ou partiellement [...], du pouvoir de décision et d'action d'un responsable ou d'un groupe de responsables clairement identifié au sein de l'entreprise.

Spanish

Save record 1

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