TERMIUM Plus^®

Record 1,  Textual support,  English

Record number: 1, Textual support number: 1 DEF

[The] difference in actual and budgeted variable overhead costs that results from inefficient use of indirect materials and indirect labor.  3, record 1, English, - variable%20overhead%20efficiency%20variance

Record number: 1, Textual support number: 1 OBS

Variable overhead efficiency variance [is calculated as follows:] actual labor-hours [minus] standard labor-hours allowed for actual production [times] standard variable overhead rate.  3, record 1, English, - variable%20overhead%20efficiency%20variance

Record 1,  Textual support,  French

Record number: 1, Textual support number: 1 DEF

Dans la méthode du coût de revient standard, différence entre le nombre d'unités d'œuvre standard que requiert la production effectuée (par exemple, le nombre d'heures de main-d'œuvre directe ou le nombre d'heures-machines) et le nombre d'unités d'œuvre réel au niveau d'activité atteint, multipliée par le taux d'imputation standard des coûts indirects variables.  1, record 1, French, - %C3%A9cart%20sur%20rendement%20des%20charges%20indirectes%20variables

Record 1,  Textual support,  Spanish

Record 2,  Textual support,  English

Record number: 2, Textual support number: 1 CONT

These requests will be handled by the Services and Technology Acquisition Management Sector, which must develop the overhead rates from the latest certified financial statements of the university or college, with indirect costs prorated over the direct cost base in conformity with the costing principles set out in the applicable U. S. Government directive on the subject.  3, record 2, English, - costing%20principle

Record number: 2, Textual support number: 1 OBS

costing principle: tem usually used in the plural.  4, record 2, English, - costing%20principle

Record 2,  Textual support,  French

Record number: 2, Textual support number: 1 CONT

Ces demandes seront traitées par le Secteur de la gestion de l'approvisionnement en services et en technologies, qui doit établir les taux des frais généraux d'après les derniers états financiers certifiés de l'université ou du collège, et calculer les frais indirects au prorata des frais directs, conformément aux principes d'établissement du prix de revient exposés dans la directive appropriée du gouvernement des É.-U. à ce sujet.  2, record 2, French, - principe%20d%27%C3%A9tablissement%20du%20prix%20de%20revient

Record number: 2, Textual support number: 1 OBS

principe d'établissement du prix de revient : terme habituellement utilisé au pluriel.  3, record 2, French, - principe%20d%27%C3%A9tablissement%20du%20prix%20de%20revient

Record 2,  Textual support,  Spanish

Record 3,  Textual support,  English

Record number: 3, Textual support number: 1 DEF

A method of estimating construction costs which involves a calculation of all the types of labor and materials, sub-contractor's fees, and equipment required for reproduction of the new building. Each item of cost is priced per unit and then multiplied by the number of units required to create the structure... Overhead, profit and other indirect costs are added in as lump-sum or appropriate percentage at the end.  1, record 3, English, - quantity%20survey%20method

Record 3,  Textual support,  French

Record number: 3, Textual support number: 1 DEF

[Méthode exigeant] une liste détaillée de tous les matériaux, de la main-d'œuvre, des honoraires, des frais, des profits, des contingences et de l'équipement nécessaires à la construction d'un bâtiment à la date d'évaluation.  1, record 3, French, - m%C3%A9thode%20des%20quantit%C3%A9s%20d%C3%A9taill%C3%A9es

Record 3,  Textual support,  Spanish

Record 4,  Textual support,  English

Record number: 4, Textual support number: 1 DEF

All costs attributed to the value of economic production lost due to disease, a disabling injury or premature death.  1, record 4, English, - indirect%20cost

Record number: 4, Textual support number: 1 OBS

Not to be confused with indirect costs in accounting, where the term refers to overhead costs.  1, record 4, English, - indirect%20cost

Record number: 4, Textual support number: 2 OBS

indirect cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau.  2, record 4, English, - indirect%20cost

Record 4,  Textual support,  French

Record number: 4, Textual support number: 1 DEF

Ensemble des coûts attribués à la valeur de la production économique perdue en raison d’une maladie, d’une blessure invalidante ou d’un décès prématuré.  1, record 4, French, - co%C3%BBt%20indirect

Record number: 4, Textual support number: 1 OBS

Ne pas confondre : en comptabilité, le terme «coûts indirects» désigne les frais communs ou généraux (overhead costs).  1, record 4, French, - co%C3%BBt%20indirect

Record number: 4, Textual support number: 2 OBS

coût indirect : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.  2, record 4, French, - co%C3%BBt%20indirect

Record 4,  Textual support,  Spanish

Record 5,  Textual support,  English

Record number: 5, Textual support number: 1 OBS

Terms and equivalent used in the 1994 version of the Supply Manual produced by Public Works and Government Services Canada.  2, record 5, English, - indirect%20overhead%20costs

Record 5,  Textual support,  French

Record number: 5, Textual support number: 1 OBS

Terme et équivalent provenant de la version 1994 du Guide des approvisionnements, édition non paginée, de Travaux publics et services gouvernementaux Canada.  2, record 5, French, - frais%20g%C3%A9n%C3%A9raux%20indirects

Record 5,  Textual support,  Spanish

Record 6,  Textual support,  English

Record number: 6, 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 6, English, - construction%20cost

Record number: 6, 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 6, English, - construction%20cost

Record 6,  Textual support,  French

Record number: 6, Textual support number: 1 DEF

Ensemble des dépenses faites pour une construction.  6, record 6, French, - co%C3%BBt%20de%20construction

Record number: 6, 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 6, French, - co%C3%BBt%20de%20construction

Record 6,  Textual support,  Spanish

Record 7,  Textual support,  English

Record number: 7, Textual support number: 1 CONT

At stage two of the request for proposal, you will be given a full itemized breakdown of our costs, including indirect overhead.  2, record 7, English, - full%20itemized%20breakdown%20of%20costs

Record 7,  Textual support,  French

Record number: 7, Textual support number: 1 CONT

A la deuxième étape de la demande de proposition, nous vous fournirons une ventilation complète et détaillée de nos coûts, y compris les frais généraux indirects.  2, record 7, French, - ventilation%20compl%C3%A8te%20et%20d%C3%A9taill%C3%A9e%20des%20co%C3%BBts

Record 7,  Textual support,  Spanish

Record 8,  Textual support,  English

Record number: 8, Textual support number: 1 DEF

These are assessment cycles used to distribute overhead and indirect activity type costs by direct functional program activity; i. e., business lines.  1, record 8, English, - plan%20assessments

Record 8,  Textual support,  French

Record number: 8, Textual support number: 1 DEF

Cycles d'évaluation dans lesquels on répartit les frais généraux et les coûts de types d'activités indirectes à des activités directes du programme fonctionnel, p. ex. secteur d'activité.  1, record 8, French, - %C3%A9valuations%20des%20co%C3%BBts%20planifi%C3%A9s

Record 8,  Textual support,  Spanish

Record 9,  Textual support,  English

Record number: 9, Textual support number: 1 DEF

One of the funding methods used in the federal government whereby an organization must fully cost its operations, including all direct, indirect, and overhead expenses, and recover these costs from its clients through fees and charges for services rendered and goods procured. Recovery of capital costs over the useful life of major investments would be expected as well.  2, record 9, English, - revenue%20dependency

Record 9,  Textual support,  French

Record number: 9, Textual support number: 1 DEF

[L'une des méthodes de financement utilisée au gouvernement fédéral selon laquelle une organisation] doit assumer complètement ses dépenses de fonctionnement y compris les frais directs, indirects et généraux et récupérer ces montants grâce aux frais et droits obtenus en contrepartie des biens et services qu'elle a fournis à ses clients. On peut s'attendre en plus à récupérer les frais de premier établissement au cours de la durée utile des principaux investissements.  2, record 9, French, - autofinancement

Record number: 9, Textual support number: 1 CONT

[...] la politique du Conseil du Trésor sur les services communs, actuellement en cours d'élaboration, devrait selon les prévisions faire de l'autofinancement un objectif pour la plupart des services communs.  3, record 9, French, - autofinancement

Record 9,  Textual support,  Spanish

Record 10,  Textual support,  English

Record number: 10, Textual support number: 1 DEF

In marketing cost analysis, an accounting approach in which only direct expenses are allocated to the marketing units being studied. A unit's gross margin minus its direct costs equals that unit's contribution to covering the company's indirect expenses(overhead).  1, record 10, English, - contribution%2Dmargin%20approach

Record 10,  Textual support,  French

Record 10,  Textual support,  Spanish