TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

The actual cost of work done, compared to what was budgeted...  3, record 1, English, - actual%20cost%20of%20work%20performed

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 CONT

Le coût réel du travail effectué fait partie des principaux paramètres de mesures utilisés en gestion de projet. Il permet de connaître précisément le budget consommé par un projet fini. Il ne s'agit donc pas d'un paramètre de planification, mais de calculs réels intervenant à la fin du parcours de réalisation du projet.  3, record 1, French, - co%C3%BBt%20r%C3%A9el%20du%20travail%20effectu%C3%A9

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 DEF

The projected cost, usually based on normal production or operating conditions, of an activity, operation, process or unit of product, established as a basis for control and reporting.  2, record 2, English, - standard%20cost

Record number: 2, Textual support number: 1 CONT

The usefulness of a cost accounting system is increased when predetermined cost estimates for materials, labour, and factory overhead are included in the system to serve as bench marks against which actual costs may be compared. These predetermined cost estimates are called standard costs. A standard cost is the cost that should be incurred to produce a product or to perform an operation under realistic and achievable conditions.  3, record 2, English, - standard%20cost

Record number: 2, Textual support number: 1 OBS

Compare to "actual cost" and "budgeted cost".  4, record 2, English, - standard%20cost

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 DEF

Coût d'une activité, d'une opération, d'un procédé, d'un produit ou d'un service, évalué a priori au moyen d'une analyse à la fois technique et économique.  2, record 2, French, - co%C3%BBt%20standard

Record number: 2, Textual support number: 1 CONT

La notion de coût standard correspond à ce que les coûts devraient être compte tenu de certaines normes d'efficacité à satisfaire dans l'utilisation des ressources. Le coût standard facilite certains traitements analytiques, permet le contrôle de gestion par l'analyse des écarts et facilite la présentation des résultats.  2, record 2, French, - co%C3%BBt%20standard

Record number: 2, Textual support number: 1 OBS

Les notions de «coût standard» et «coût normalisé» sont souvent confondues dans les sources canadiennes; selon nos conclusions, ces termes ne sont pas synonymes.  3, record 2, French, - co%C3%BBt%20standard

Record 2,  Textual support,  Spanish

Record number: 2, Textual support number: 1 DEF

Pronóstico o predeterminación de lo que deberán ser los costos actuales en condiciones proyectadas, que servirá de base para el control de los costos y como medida de la eficiencia productiva (o estándar de comparación) cuando se comparen finalmente con los costos reales.  1, record 2, Spanish, - costo%20est%C3%A1ndar

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

[The] excess of standard or budgeted costs over actual cost...  3, record 3, English, - favourable%20variance

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[...] excédent des charges prévues sur les charges réelles [...]  1, record 3, French, - %C3%A9cart%20favorable

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 OBS

Effective variance analysis requires not only the determination of variances but also a knowledgeable interpretation of these variances; in other words: it is not enough for management to know that a variance exists, the reason for the variance must be known in order to take appropriate action. Analysis of variances enables management to isolate the causes, to concentrate their attention on specific areas which have affected the profitability of the business and to assign responsibility for correction to the person or persons responsible.  2, record 4, English, - analysis%20of%20cost%20variances

Record number: 4, Textual support number: 2 OBS

cost variance : The difference between a budgeted cost or standard cost and comparable actual cost incurred during a period.  3, record 4, English, - analysis%20of%20cost%20variances

Record 4,  Textual support,  French

Record 4,  Textual support,  Spanish