TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

ACTUAL COST PRICE [8 records]

Record 1 2016-10-05

English

Subject field(s)
  • Market Prices
  • Production (Economics)
  • Agricultural Economics
CONT

In the context of liberalized and competitive markets, the simulated mill-gate price minus the cost of processing and the cost of marketing would determine the maximum producer price. The difference between that price and the actual producer price gives an idea of the volume of implicit transfer of income between the sectors of production and processing.

CONT

Following our closed-economy example, price stability is defined as the equalization between national producer price and the average actual producer price in a country.

OBS

Producer prices are actual transacted prices received by local producers for their output, net of any discounts, premiums, rebates or allowances given to buyers, but including surcharges.

French

Domaine(s)
  • Prix (Commercialisation)
  • Production (Économie)
  • Économie agricole
OBS

Enfin, le texte institutionnalise les aides d'urgences adoptées à partir de 1998 dans le cadre du FAIR Act [Federal Agriculture Improvement and Reform Act] par un dispositif de soutien contra-cyclique [...] pérenne visant à protéger les producteurs contre de possibles fortes baisses des prix du marché. Ces aides permettent ainsi de leur payer la différence entre le prix effectif (somme du prix moyen du marché ou du loan rate et des aides directes) et le prix d'objectif (target price) défini par le FSRIA [Farm Security and Rural Investment Act] pour chacune des productions (céréales, coton, oléagineux, laine, miel, pois secs, lentilles et pois chiches).

OBS

prix effectif à la production : terme extrait du «Glossaire de l’agriculture» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Save record 1

Record 2 2010-04-19

English

Subject field(s)
  • Law of Contracts (common law)
  • Government Contracts
CONT

The maximum-price contract, often placed non-competitively, sets a ceiling price; the final price is settled on the basis of actual cost plus an agreed profit.

CONT

for "guaranteed-maximum-price contract" : A cost-plus-fixed-fee contract or a cost-plus-percentage-fee contract which provides for a maximum total price of cost and fee, beyond which the owner need not pay (...) If the cost and fee together amount to less than the maximum price, the owner saves the difference. This type of contract may also provide for sharing of savings and excess cost.

French

Domaine(s)
  • Droit des contrats (common law)
  • Marchés publics
CONT

(...) il est possible de combiner marché à forfait et marché au métré. C'est le marché au maximum dans lequel les travaux doivent être payés au métré comme dans le marché du même nom, mais sans que le prix puisse excéder un certain chiffre, comme dans le marché à forfait.

Key term(s)
  • contrat au maximum

Spanish

Save record 2

Record 3 2000-11-16

English

Subject field(s)
  • Taxation
  • Operating Systems (Software)
DEF

Planned or actual internal price(rate) of an activity type on a cost center.

French

Domaine(s)
  • Fiscalité
  • Systèmes d'exploitation (Logiciels)
DEF

Prix interne budgétisé ou réel (taux) imputé à un centre de coût pour un type d'activité.

Spanish

Save record 3

Record 4 1996-10-29

English

Subject field(s)
  • Productivity and Profitability
DEF

The difference between the standard and actual quantity of a raw material used to produce a given output; usually priced at standard cost. Mathematically it is :(standard quantity minus actual quantity) times(standard price).

Key term(s)
  • efficiency variance

French

Domaine(s)
  • Productivité et rentabilité
DEF

Différence entre la quantité réelle des matières utilisées et la quantité standard, multipliée par le prix standard des matières utilisées.

OBS

Pour différentes matières utilisées dans la production, l'écart sur quantité des matières se décompose en un écart sur composition des matières et un écart réel sur quantité des matières.

Spanish

Save record 4

Record 5 1988-05-16

English

Subject field(s)
  • Accounting
CONT

Retail work-up is the difference between the delivered or laid-in cost price(including either actual transportation or a freight factor) and the selling price.

French

Domaine(s)
  • Comptabilité

Spanish

Save record 5

Record 6 1987-04-16

English

Subject field(s)
  • Taxation
CONT

In this method, to computer the adjusted cost base, the taxpayer compares the following three dollars amounts : the actual original cost, the "fair market value" on [valuation day], the adjusted proceeds of disposition(usually the sale price).

French

Domaine(s)
  • Fiscalité
CONT

Selon cette méthode, afin de calculer le prix de base rajusté, le contribuable compare les trois sommes suivantes : le coût réel d'origine; la «juste valeur marchande» au jour de l'évaluation; le produit rajusté de la disposition (habituellement le prix de vente).

Key term(s)
  • méthode de la marge libre

Spanish

Save record 6

Record 7 1986-01-17

English

Subject field(s)
  • Market Prices
CONT

DeKany and Pilorusso showed disaggregated retail price equivalents for two markup factors, 2. 7 and 1. 93.(The markup factor is a composite of parts manufacturer's, vehicle assembler's and dealer's markups). The lower markup factor, 1. 93, is based upon the EPA's analysis of actual cost data and, probably, more accurately reflects true costs and markups.

French

Domaine(s)
  • Prix (Commercialisation)

Spanish

Save record 7

Record 8 1981-01-26

English

Subject field(s)
  • Accounting
  • Financial and Budgetary Management
OBS

The decentralized managers of industries could generally achieve [the production of any consumption good(...) up to the point where the full marginal cost of production(...) is just equal to the price] by seeking to maximize their net algebraic profits, measured in accounting points or actual dollars(...)

French

Domaine(s)
  • Comptabilité
  • Gestion budgétaire et financière

Spanish

Save record 8

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