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INPUT COST VARIANCE [2 records]
Record 1 - internal organization data 2010-02-12
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Market Prices
Record 1, Main entry term, English
- price variance
1, record 1, English, price%20variance
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- input cost variance 2, record 1, English, input%20cost%20variance
correct
- input price variance 2, record 1, English, input%20price%20variance
correct
- value variance 2, record 1, English, value%20variance
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The difference between the standard cost of direct materials and labour and their actual cost resulting from changes in the input prices. 3, record 1, English, - price%20variance
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Prix (Commercialisation)
Record 1, Main entry term, French
- écart sur coût
1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- écart sur coût à l'unité 1, record 1, French, %C3%A9cart%20sur%20co%C3%BBt%20%C3%A0%20l%27unit%C3%A9
correct, masculine noun
- écart sur prix 1, record 1, French, %C3%A9cart%20sur%20prix
see observation, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Différence entre le coût unitaire réel et le coût unitaire standard préétabli d'un élément du coût de production pour une unité d'intrants, multipliée par les quantités d'intrant effectivement acquises ou consommées. 1, record 1, French, - %C3%A9cart%20sur%20co%C3%BBt
Record number: 1, Textual support number: 1 OBS
Sous l'influence de l'anglais, on emploie aussi «écart sur prix» en ce sens. 1, record 1, French, - %C3%A9cart%20sur%20co%C3%BBt
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1999-11-03
Record 2, English
Record 2, Subject field(s)
- System Names
- Government Accounting
Record 2, Main entry term, English
- Departmental Reporting System
1, record 2, English, Departmental%20Reporting%20System
correct, Canada
Record 2, Abbreviations, English
- DRS 2, record 2, English, DRS
correct, Canada
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 OBS
The financial reports produced by the central accounting system generally include only cash transactions. Many departments have therefore developed supplementary accounting systems to provide reports that include additional management information, such as accruals, commitments, detailed cost information, budgets, or variance analysis. This management information can be input into the Departmental Reporting System operated by the Department of Supply and Services in accordance with media exchange protocol established with that department. 3, record 2, English, - Departmental%20Reporting%20System
Record number: 2, Textual support number: 2 OBS
Departmental Reporting System; DRS: Officially approved by the Management Committee for the BCF (budgetary, accounting and financial) Glossary. Use of this term and of this abbreviation is mandatory in Canadian government texts. 4, record 2, English, - Departmental%20Reporting%20System
Record 2, French
Record 2, Domaine(s)
- Noms de systèmes
- Comptabilité publique
Record 2, Main entry term, French
- Système de rapports ministériels
1, record 2, French, Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels
correct, masculine noun, Canada
Record 2, Abbreviations, French
- SRM 2, record 2, French, SRM
correct, Canada
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 OBS
Système de rapports du Système central de comptabilité permettant de produire des rapports et les états financiers pour les ministères et organismes fédéraux, conformément à leurs spécifications. 3, record 2, French, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels
Record number: 2, Textual support number: 2 OBS
Le système de rapports ministériels assuré par TPSGC constitue un sous-produit de son système d'émission des chèques et se fonde sur les données contenues dans la banque de données du gouvernement du Canada. Aussi, tout ministère qui utilise ces services n'a pas à présenter de rapports supplémentaires pour les comptes centraux du Canada parce que les mêmes données comptables servent à produire tant les rapports financiers des ministères que les rapports préparés à partir des comptes centraux. 4, record 2, French, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels
Record number: 2, Textual support number: 3 OBS
Système de rapports ministériels; SRM : terme et abréviation uniformisés par le Comité de gestion du Lexique BCF (budgétaire, comptable et financier) et d'usage obligatoire dans la fonction publique fédérale. 2, record 2, French, - Syst%C3%A8me%20de%20rapports%20minist%C3%A9riels
Record 2, Key term(s)
- Système de rapports du ministère
- Système de compte rendu du ministère
Record 2, Spanish
Record 2, Textual support, Spanish
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