TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ANALYSIS COST VARIANCES [2 records]
Record 1 - internal organization data 2002-04-05
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- standard cost system
1, record 1, English, standard%20cost%20system
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- standard costing 2, record 1, English, standard%20costing
correct
- standard cost accounting 3, record 1, English, standard%20cost%20accounting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A form of estimated cost system in which costs of production are recorded on the basis of predetermined standards with a view to achieving control through analysis of variances between actual and standard conditions. 4, record 1, English, - standard%20cost%20system
Record 1, Key term(s)
- standard cost method of inventory
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- méthode des coûts standards
1, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20standards
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- méthode des coûts standard 2, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20standard
correct, feminine noun
- coût standard 3, record 1, French, co%C3%BBt%20standard
correct, masculine noun
- méthode du prix de revient standard 4, record 1, French, m%C3%A9thode%20du%20prix%20de%20revient%20standard
correct, feminine noun
- méthode du coût de revient standard 5, record 1, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient standard 5, record 1, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- méthode de comptabilisation à coûts préétablis 5, record 1, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
- comptabilisation à coûts préétablis 5, record 1, French, comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode de détermination du coût de revient d'un produit ou d'un service qui consiste à comptabiliser les éléments du coût de production à des montants qui reflètent des normes établies d'avance en vue d'exercer un meilleur contrôle au moyen de comparaisons entre les coûts réels et les coûts préétablis. 5, record 1, French, - m%C3%A9thode%20des%20co%C3%BBts%20standards
Record 1, Key term(s)
- méthode des standards
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- contabilidad de costos estándar
1, record 1, Spanish, contabilidad%20de%20costos%20est%C3%A1ndar
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- método por costo estándar 2, record 1, Spanish, m%C3%A9todo%20por%20costo%20est%C3%A1ndar
masculine noun
Record 1, Textual support, Spanish
Record 2 - internal organization data 1979-08-09
Record 2, English
Record 2, Subject field(s)
- Operations Research and Management
- Organization Planning
- Cost Accounting
Record 2, Main entry term, English
- analysis of cost variances 1, record 2, English, analysis%20of%20cost%20variances
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, 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 2, English, - analysis%20of%20cost%20variances
Record number: 2, 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 2, English, - analysis%20of%20cost%20variances
Record 2, French
Record 2, Domaine(s)
- Recherche et gestion opérationnelles
- Planification d'organisation
- Comptabilité analytique
Record 2, Main entry term, French
- analyse des écarts de coûts 1, record 2, French, analyse%20des%20%C3%A9carts%20de%20co%C3%BBts
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record 2, Spanish
Record 2, Textual support, Spanish
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