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INDIRECT MATERIAL COST [7 records]
Record 1 - internal organization data 2014-12-09
Record 1, English
Record 1, Subject field(s)
- Corporate Economics
Record 1, Main entry term, English
- value-added deflators
1, record 1, English, value%2Dadded%20deflators
correct, plural
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
These represent the quotient of the current and constant price estimates of value added in manufacturing adjusted, however, for changes in indirect taxes. Such indicators, which share the properties of the corresponding GNP deflator series for the overall economy, are best viewed in the present context as composite indicators of the cost(per unit of real value added) of all primary factors of production(including capital and "entrepreneurship", as well as labor). These indicators differ from final product prices in that they abstract from the costs of intermediate inputs obtained by the manufacturing sector from other sectors. The extrapolation beyond the most recent benchmark year is based on wholesale prices for manufactures adjusted to exclude the influence of changes in raw material prices. 1, record 1, English, - value%2Dadded%20deflators
Record 1, Key term(s)
- value-added deflator
Record 1, French
Record 1, Domaine(s)
- Économie de l'entreprise
Record 1, Main entry term, French
- indices implicites de la valeur ajoutée
1, record 1, French, indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e
masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- déflateurs de la valeur ajoutée 2, record 1, French, d%C3%A9flateurs%20de%20la%20valeur%20ajout%C3%A9e
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
Ils représentent le quotient des estimations aux prix courants et en prix constants de la valeur ajoutée dans le secteur manufacturier, corrigée, toutefois, des variations des impôts indirects. Ces indicateurs, qui possèdent les propriétés des séries correspondantes des déflateurs du PNB, devraient être considérés de préférence, ici, comme des indices composites du coût (par unité de valeur ajoutée réelle) de tous les facteurs de production de base, tant le capital et l'«esprit d'entreprise» que la main-d'œuvre. Ces indicateurs diffèrent des prix des produits finals car ils ne tiennent pas compte du coût des facteurs de production intermédiaires obtenus des autres secteurs par le secteur manufacturier. L'extrapolation au-delà de l'année de référence la plus récente est faite sur la base des prix de gros des produits manufacturés, corrigés de l'incidence des fluctuations des cours des matières premières. 3, record 1, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e
Record number: 1, Textual support number: 2 OBS
Le terme déflateur, bien qu'utilisé par le FMI, n'est pas utilisé à la Banque du Canada. 3, record 1, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e
Record number: 1, Textual support number: 3 OBS
Fiche établie par Christine Laliberté, terminologue de la Banque du Canada à Ottawa. 3, record 1, French, - indices%20implicites%20de%20la%20valeur%20ajout%C3%A9e
Record 1, Key term(s)
- indice implicite de la valeur ajoutée
- déflateur de la valeur ajoutée
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-11-24
Record 2, English
Record 2, Subject field(s)
- Taxation
- Operating Systems (Software)
- Accounting
Record 2, Main entry term, English
- acquisition and production costs
1, record 2, English, acquisition%20and%20production%20costs
correct, plural
Record 2, Abbreviations, English
- APC 1, record 2, English, APC
correct
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Acquisition and production costs are the upper limit for the valuation of an asset in the balance sheet. If the asset is purchased, the purchase cost include all costs pertaining to the purchase plus incidental acquisition costs minus any reductions. If the asset is acquired by in-house production, the production costs include direct and indirect material, direct and indirect labour costs, special direct production costs and appropriate administrative costs(these can be included). 1, record 2, English, - acquisition%20and%20production%20costs
Record 2, French
Record 2, Domaine(s)
- Fiscalité
- Systèmes d'exploitation (Logiciels)
- Comptabilité
Record 2, Main entry term, French
- coûts d'acquisition et de production
1, record 2, French, co%C3%BBts%20d%27acquisition%20et%20de%20production
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 CONT
Les coûts d'acquisition et de production constituent la borne supérieure de la valorisation de l'immobilisation dans le bilan. Si l'immobilisation est achetée, le coût d'achat comprend tous les coûts touchant l'achat plus les coûts accessoires moins toute réduction. Si on se procure l'immobilisation au moyen d'une production interne, les coûts de production comprennent les coûts directs et indirects des matériaux, les coûts directs et indirects de la main-d'œuvre, les coûts de production directs spéciaux et les coûts administratifs appropriés (inclusion facultative). 1, record 2, French, - co%C3%BBts%20d%27acquisition%20et%20de%20production
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2008-03-26
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- indirect material cost
1, record 3, English, indirect%20material%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
- indirect material 2, record 3, English, indirect%20material
correct
Record 3, Textual support, English
Record number: 3, Textual support number: 1 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. 3, record 3, English, - indirect%20material%20cost
Record 3, Key term(s)
- indirect materials cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- coût des matières consommables
1, record 3, French, co%C3%BBt%20des%20mati%C3%A8res%20consommables
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coût des fournitures consommables 1, record 3, French, co%C3%BBt%20des%20fournitures%20consommables
correct, masculine noun
- coût des fournitures de fabrication 1, record 3, French, co%C3%BBt%20des%20fournitures%20de%20fabrication
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 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. 1, record 3, French, - co%C3%BBt%20des%20mati%C3%A8res%20consommables
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2005-07-20
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
- Foreign Trade
Record 4, Main entry term, English
- direct material cost
1, record 4, English, direct%20material%20cost
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
- direct material 2, record 4, English, direct%20material
correct
Record 4, Textual support, English
Record number: 4, Textual support number: 1 DEF
The cost of material in a manufacturing process that will form an integral part of the final product. 3, record 4, English, - direct%20material%20cost
Record number: 4, Textual support number: 1 OBS
direct material cost: term used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada. 4, record 4, English, - direct%20material%20cost
Record number: 4, Textual support number: 2 OBS
Compare to "indirect material(cost) ". 5, record 4, English, - direct%20material%20cost
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
- Commerce extérieur
Record 4, Main entry term, French
- coût des matières directes
1, record 4, French, co%C3%BBt%20des%20mati%C3%A8res%20directes
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- coût de la matière directe 1, record 4, French, co%C3%BBt%20de%20la%20mati%C3%A8re%20directe
correct, masculine noun
- matière directe 1, record 4, French, mati%C3%A8re%20directe
correct, feminine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Coût d'acquisition de la matière directement incorporée aux produits fabriqués. 1, record 4, French, - co%C3%BBt%20des%20mati%C3%A8res%20directes
Record number: 4, Textual support number: 1 OBS
coût des matières directes : terme provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et Services gouvernementaux Canada. 2, record 4, French, - co%C3%BBt%20des%20mati%C3%A8res%20directes
Record 4, Key term(s)
- matières directes
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Contabilidad de costos
- Comercio exterior
Record 4, Main entry term, Spanish
- costo de material directo
1, record 4, Spanish, costo%20de%20material%20directo
correct, masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2001-09-11
Record 5, English
Record 5, Subject field(s)
- Estimating (Construction)
Record 5, Main entry term, English
- construction cost
1, record 5, English, construction%20cost
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- building cost 2, record 5, English, building%20cost
- cost of the construction 3, record 5, English, cost%20of%20the%20construction
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
The total amount necessary to install a project as per plans and specifications, not including land acquisition costs and design fee. 4, record 5, English, - construction%20cost
Record number: 5, Textual support number: 2 DEF
The cost to build, particularly an improvement, usually including direct costs of labor and material plus contractors overhead and profits, or may include all direct and indirect costs incidental to the development. 5, record 5, English, - construction%20cost
Record 5, Key term(s)
- construction costs
Record 5, French
Record 5, Domaine(s)
- Évaluation et estimation (Construction)
Record 5, Main entry term, French
- coût de construction
1, record 5, French, co%C3%BBt%20de%20construction
correct, masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- coût d'une construction 2, record 5, French, co%C3%BBt%20d%27une%20construction
correct, masculine noun
- coût d'un ouvrage 3, record 5, French, co%C3%BBt%20d%27un%20ouvrage
correct, masculine noun
- frais de construction 4, record 5, French, frais%20de%20construction
masculine noun
- coût des travaux de construction 5, record 5, French, co%C3%BBt%20des%20travaux%20de%20construction
masculine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Ensemble des dépenses faites pour une construction. 6, record 5, French, - co%C3%BBt%20de%20construction
Record number: 5, Textual support number: 1 CONT
Ce principe d'estimation à partir de séries de prix s'est affirmé et confirmé comme le moyen unique d'évaluer le coût d'un ouvrage, la méthode universelle reconnue par toutes les parties : le payeur et le payé. 3, record 5, French, - co%C3%BBt%20de%20construction
Record 5, Spanish
Record 5, Campo(s) temático(s)
- Evaluación y estimación (Construcción)
Record 5, Main entry term, Spanish
- gastos de construcción
1, record 5, Spanish, gastos%20de%20construcci%C3%B3n
masculine noun, plural
Record 5, Abbreviations, Spanish
Record 5, Synonyms, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1999-01-28
Record 6, English
Record 6, Subject field(s)
- Cost Accounting
Record 6, Main entry term, English
- indirect material cost
1, record 6, English, indirect%20material%20cost
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 OBS
Compare to «direct material (cost)». 2, record 6, English, - indirect%20material%20cost
Record 6, French
Record 6, Domaine(s)
- Comptabilité analytique
Record 6, Main entry term, French
- coût des matières indirectes
1, record 6, French, co%C3%BBt%20des%20mati%C3%A8res%20indirectes
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
- coût des fournitures consommables 1, record 6, French, co%C3%BBt%20des%20fournitures%20consommables
correct, masculine noun
- coût des fournitures de fabrication 1, record 6, French, co%C3%BBt%20des%20fournitures%20de%20fabrication
correct, masculine noun
Record 6, Textual support, French
Record number: 6, Textual support number: 1 DEF
Coût d'acquisition des matières ou fournitures indirectes ou consommables. 1, record 6, French, - co%C3%BBt%20des%20mati%C3%A8res%20indirectes
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1994-12-06
Record 7, English
Record 7, Subject field(s)
- Industries - General
Record 7, Main entry term, English
- material and equipment
1, record 7, English, material%20and%20equipment
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 CONT
... cost estimate broken down by country of source into-overhead and profit-salaries-travel expenses-other direct expenses-indirect expenses-material and equipment... 1, record 7, English, - material%20and%20equipment
Record 7, French
Record 7, Domaine(s)
- Industries - Généralités
Record 7, Main entry term, French
- matériel et équipement
1, record 7, French, mat%C3%A9riel%20et%20%C3%A9quipement
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 CONT
[...] évaluation des coûts, ventilée selon le pays de provenance, comme suit : - frais généraux et profits - traitements - frais de déplacement - autres dépenses directes - dépenses indirectes - matériel et équipement [...] 1, record 7, French, - mat%C3%A9riel%20et%20%C3%A9quipement
Record 7, Spanish
Record 7, Textual support, Spanish
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