TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART ACTIVITE [1 record]
Record 1 - internal organization data 2017-02-14
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- volume variance
1, record 1, English, volume%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- capacity variance 2, record 1, English, capacity%20variance
correct
- activity variance 1, record 1, English, activity%20variance
correct
- dominator variance 3, record 1, English, dominator%20variance
correct
- fixed overhead volume variance 3, record 1, English, fixed%20overhead%20volume%20variance
correct
- output-level overhead variance 3, record 1, English, output%2Dlevel%20overhead%20variance
correct
- overhead volume variance 3, record 1, English, overhead%20volume%20variance
correct
- idle capacity variance 3, record 1, English, idle%20capacity%20variance
correct
- production volume variance 3, record 1, English, production%20volume%20variance
correct
- utilization variance 3, record 1, English, utilization%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A variance in fixed overhead (production) cost [that] arises when the actual production level (volume) differs from the expected level used in the computation of predetermined fixed overhead rates for product costing purposes. 4, record 1, English, - volume%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- écart sur volume
1, record 1, French, %C3%A9cart%20sur%20volume
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur niveau d'activité 1, record 1, French, %C3%A9cart%20sur%20niveau%20d%27activit%C3%A9
correct, masculine noun
- écart sur activité 1, record 1, French, %C3%A9cart%20sur%20activit%C3%A9
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Écart se rapportant essentiellement au fait que le niveau d'activité réelle diffère du nombre d'unités d'œuvre ayant servi à déterminer le coût unitaire préétabli (le coefficient d'imputation déterminé d'avance) relativement aux coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record number: 1, Textual support number: 1 OBS
[L'écart sur volume] correspond à la différence entre le nombre d'unités d'œuvre réelles et la quantité préétablie d'unités d'œuvre, multipliée par le coût standard à l'unité ou le coefficient d'imputation des coûts indirectes fixes. 1, record 1, French, - %C3%A9cart%20sur%20volume
Record 1, Spanish
Record 1, Textual support, Spanish
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