TERMIUM Plus®

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COUT FOURNITURES CONSOMMABLES [2 records]

Record 1 2008-03-26

English

Subject field(s)
  • Cost Accounting
DEF

The cost of material in a manufacturing process that is necessary to the production of the final product but does not form an integral part of it.

Key term(s)
  • indirect materials cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Coût d'acquisition des matières ou fournitures servant à la production, qui est attribué au coût de celle-ci par répartition, ces matières ou fournitures n'entrant pas dans la composition des produits fabriqués.

Spanish

Save record 1

Record 2 1999-01-28

English

Subject field(s)
  • Cost Accounting
OBS

Compare to «direct material (cost)».

French

Domaine(s)
  • Comptabilité analytique
DEF

Coût d'acquisition des matières ou fournitures indirectes ou consommables.

Spanish

Save record 2

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