TERMIUM Plus®

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

OPPORTUNITY COST [45 records]

Record 1 2023-02-23

English

Subject field(s)
  • Economics
  • Commercial Fishing
CONT

... fishing costs [were divided] into two components, private labour costs(wages) and other capital and operating costs. Where there are high levels of unemployment in the economy, the opportunity cost of labour is essentially zero.... the "social yield" consists of resource rents plus wages. [One of the] five possible equilibrium points at different levels of fishing effort [identified was the] zero resource rent —(OAE) — open access equilibrium...

French

Domaine(s)
  • Économique
  • Pêche commerciale
CONT

[...] les coûts de la pêche [sont divisés] en deux composantes, soit les coûts privés de la main-d'œuvre (salaires) et les autres coûts d'immobilisations et d'opération. [...] le «rendement social» se compose des bénéfices tirés de la ressource et des salaires. [L'un des] cinq points d'équilibre possibles à différents niveaux d'effort de pêche [est] le revenu économique nul (RÉN) — l'équilibre lorsque l'accès à la pêche est libre [...]

Spanish

Save record 1

Record 2 2023-01-04

English

Subject field(s)
  • Beverages
CONT

Alcohol brand owners... need to take more care in assessing the potential conflict that could arise from applications covering "non-alcoholic beverages" in class 32. Whereas previously such beverage alternatives weren’t considered a threat and/or the cost of enforcement couldn’t be justified because the commercial impact was not sufficient, nolo beverages have become a potentially lucrative opportunity.

OBS

nolo: a blended term coined to apply to a beverage containing no- or low-alcohol.

French

Domaine(s)
  • Boissons (Industrie de l'alimentation)

Spanish

Campo(s) temático(s)
  • Bebidas
CONT

Un grupo de organizaciones, con el apoyo de la Universidad de Lovaina, ha abierto un bar para estudiantes en esa localidad donde solo se sirven bebidas sin alcohol o con muy baja graduación, con el objetivo de demostrar que los jóvenes no necesitan emborracharse para divertirse.

Save record 2

Record 3 2017-08-22

English

Subject field(s)
  • Organizations, Administrative Units and Committees
  • Pleasure Boating and Yachting
  • Social Services and Social Work
  • Sociology of persons with a disability
OBS

CharterAbility is a registered charity dedicated to providing accessible, recreational boating at no cost to people of all ages who are deprived of the opportunity by virtue of their physical limitations or personal circumstances.

French

Domaine(s)
  • Organismes, unités administratives et comités
  • Yachting et navigation de plaisance
  • Services sociaux et travail social
  • Sociologie des personnes handicapées

Spanish

Save record 3

Record 4 2017-03-15

English

Subject field(s)
  • Currency and Foreign Exchange
OBS

opportunity cost of holding money : term extracted from the “Glossaire de l'économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Politique monétaire et marché des changes
OBS

coût d'opportunité de la détention de monnaie : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

Save record 4

Record 5 2016-02-26

English

Subject field(s)
  • Saving and Consumption
  • Investment
DEF

A rate, usually expressed in the form of a percentage, that expresses the preference of a society as a whole for present returns rather than future returns and that sometimes is proposed as a discount rate for project analysis. Generally considered to be less than the opportunity cost of capital, which expresses a summation of individual time preferences because the society as a whole has a longer time horizon than does any one of its members.

CONT

... the appropriate rate of interest or rate of discount by which the net benefit at any point of time is weighed ... reflects society’s rate of time preference. (If, for example, society is indifferent between having $100 million today and $106 million next year, the social rate of time preference is 6 per cent per annum.)

OBS

for "social MTPR" : An individual is said to have a time preference between consumption in different periods. This is measured by his marginal time preference rate (MTPR for short).

Key term(s)
  • social marginal time preference rate

French

Domaine(s)
  • Épargne et consommation
  • Investissements et placements
OBS

Le choix du taux d'intérêt désiré constitue (...) un arbitrage entre une consommation globale plus importante aujourd'hui, ou des investissements plus nombreux, et (...) une consommation plus forte demain. C'est pourquoi ce taux est souvent appelé le "taux de préférence collective pour le présent".

Spanish

Campo(s) temático(s)
  • Ahorro y consumo
  • Inversiones
DEF

Se trata de una tasa, indicada usualmente en forma porcentual, que expresa la preferencia de una sociedad en conjunto por los rendimientos presentes en lugar de los futuros y que, a veces, se propone como una tasa de actualización para el análisis de proyectos. En general, se considera que es menos que el costo de oportunidad del capital, que expresa una suma acumulada de preferencias temporales individuales porque la sociedad en conjunto tiene un horizonte cronológico más extenso que cualquiera de sus miembros.

Save record 5

Record 6 2016-02-05

English

Subject field(s)
  • Special-Language Phraseology
  • IT Security
CONT

Reasonable hope exists if a threat agent with opportunity, motivation and capability believes the presumed value of the data is worth the time and cost to attempt to recover it.

French

Domaine(s)
  • Phraséologie des langues de spécialité
  • Sécurité des TI
CONT

L'espoir raisonnable existe lorsqu'un agent de menace, qui a l'occasion, la motivation et la capacité d'effectuer une tentative de recouvrement, croit que la valeur présumée des données justifie le temps et les coûts associés à une telle opération.

Spanish

Save record 6

Record 7 2015-04-23

English

Subject field(s)
  • Pricing Theory
  • Foreign Trade
CONT

Since people place a positive value on leisure, it is clearly inappropriate to assume that there is zero opportunity cost in employing labour which would otherwise be unemployed. Rather, the correct shadow price of this labour is its supply price, that is, that wage which is just sufficient to get it to work. One might suppose that the supply price of unemployed labour will be functionally related to the level of unemployment insurance benefits and to the average duration of unemployment.

French

Domaine(s)
  • Théorie des prix
  • Commerce extérieur

Spanish

Campo(s) temático(s)
  • Teoría de fijación de precios
  • Comercio exterior
Save record 7

Record 8 2015-04-17

English

Subject field(s)
  • Economic Planning
CONT

Short cut methods of incorporating uncertainty into benefit-cost analysis are occasionally encountered. For instance, some analysts use discount rates for this purpose, as well as to express the social opportunity cost of capital or social time preference.

French

Domaine(s)
  • Planification économique

Spanish

Save record 8

Record 9 2015-04-17

English

Subject field(s)
  • Economic Planning
CONT

A "true" opportunity cost-rate must still be found if projects are to be carried to the margin.

French

Domaine(s)
  • Planification économique
CONT

[...] il est théoriquement possible de trouver un taux d'actualisation collectif «de second rang» qui se situe quelque part entre le taux du coût d'option et le taux de préférence intertemporelle collectif.

Spanish

Save record 9

Record 10 2015-04-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Organization Planning
CONT

Pecuniary effects are those that deal with money prices and costs rather than with the real opportunity cost of foregone output or the real benefits of an actual increase in output.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification d'organisation
CONT

En évaluant l'efficacité des projets de l'État, l'analyste doit prendre bien soin de distinguer leurs effets «d'affectation» et leur effets «monétaires» ou «de répartition». Les premiers modifient l'ensemble des possibilités de production et des occasions de consommation; les seconds modifient la répartition du revenu global, sans en changer le volume.

Spanish

Save record 10

Record 11 2015-03-25

English

Subject field(s)
  • Econometrics
  • National Accounting
  • Foreign Trade
DEF

A number, usually less than 1, that can be multiplied by the domestic market price, opportunity cost, or value in use of a nontraded item to convert it to an equivalent border price that reflects the effect of trade distortions on domestic prices of that good or service.

OBS

A standard conversion factor is the reciprocal of 1 plus the foreign exchange premium stated in decimal form.

French

Domaine(s)
  • Économétrie
  • Comptabilité nationale
  • Commerce extérieur
CONT

Le facteur de conversion standard permet d'exprimer en équivalent prix frontière (incluant les conséquences des distorsions du commerce extérieur par rapport au prix national) toutes les valeurs mesurées en prix intérieurs.

Spanish

Campo(s) temático(s)
  • Econometría
  • Contabilidad nacional
  • Comercio exterior
Save record 11

Record 12 2015-03-02

English

Subject field(s)
  • Titles of Courses
  • Training of Personnel
Universal entry(ies)
F133
classification system code, see observation
OBS

This course offers participants an opportunity to apply their costing skills and improve their ability to analyze cost information based on the steps and approach mentioned in the Treasury Board Secretariat Guide to Costing. Participants will learn how to communicate cost information and to challenge a cost estimate.

OBS

F133: a Canada School of Public Service course code.

French

Domaine(s)
  • Titres de cours
  • Perfectionnement et formation du personnel
Entrée(s) universelle(s)
F133
classification system code, see observation
OBS

Ce cours permet aux participants de mettre en pratique leurs habiletés en matière d'établissement des coûts et d'améliorer leur capacité d'analyser les renseignements sur les coûts conformément aux étapes et à l'approche décrites dans le Guide d'établissement des coûts du Secrétariat du Conseil du Trésor. Les participants apprendront à communiquer les renseignements sur les coûts et à faire l'analyse critique d'une estimation de coûts.

OBS

F133 : code de cours de l'École de la fonction publique du Canada.

Spanish

Save record 12

Record 13 2015-02-20

English

Subject field(s)
  • Economic Planning
OBS

The opportunity cost of capital.

French

Domaine(s)
  • Planification économique

Spanish

Campo(s) temático(s)
  • Planificación económica
Save record 13

Record 14 2014-01-06

English

Subject field(s)
  • Economic Planning
  • Cost Accounting
  • Financial and Budgetary Management
DEF

The value of the benefits of a better option that is given up when another option is chosen.

OBS

Opportunity cost is an important concept in making investment choices and allocating resources.

OBS

opportunity cost : term and definition standardized by the Health Technology Assessment(HTA) Glossary English Editorial Board and the Translation Bureau.

French

Domaine(s)
  • Planification économique
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Valeur des bénéfices de la meilleure option à laquelle on renonce en choisissant une option donnée.

OBS

coût de renonciation; coût d'option; coût de substitution : termes et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Contabilidad de costos
  • Gestión presupuestaria y financiera
DEF

El valor de la mejor alternativa económica posible a que se renuncia por dedicar los recursos a otra actividad concreta.

CONT

Supóngase, por ejemplo, que un agricultor produce arroz y maíz, pero aplica al arroz todo el fertilizante de que dispone. Si en lugar de eso transfiere parte del fertilizante a su maíz, reduciría un tanto el valor de su producción de arroz, pero pudiera obtener un valor mucho más elevado del aumento de producción de maíz. El valor a que renunciaría de su producción de arroz sería el costo de oportunidad del fertilizante utilizado para la producción de maíz.

OBS

El concepto del costo de oportunidad es la piedra angular del análisis de proyectos y constituye el concepto central en que se fundamenta la valoración de los insumos del proyecto.

OBS

coste de oportunidad: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 14

Record 15 2011-11-02

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
  • National and International Economics
  • Foreign Trade
DEF

Ricardo’s theory that specialization and free trade will benefit all trading parties, even those that may be absolutely more efficient producers.

OBS

A person or country is said to have a comparative advantage in producing a good if it is relatively more efficient than a trading partner at doing so. In other words, they have a lower opportunity cost.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques
  • Économie nationale et internationale
  • Commerce extérieur
CONT

Ricardo énonce la théorie des avantages comparatifs : tout pays a intérêt à être libre-échangiste même si un pays a un avantage absolu sur tous les autres pays dans tous les domaines. Le pays se spécialise dans la production où il possède un avantage relatif, c'est-à-dire là où il est relativement le meilleur ou le moins mauvais. Il faut savoir renoncer à ses avantages les plus faibles pour tirer parti de ses avantages les plus forts.

Spanish

Campo(s) temático(s)
  • Doctrinas, políticas y sistemas económicos
  • Economía nacional e internacional
  • Comercio exterior
DEF

Teoría [que postula] que los países deben especializarse en la producción de productos en los que tienen una ventaja relativa, de forma que exportarán parte de estos productos e importarán aquellos que otros países produzcan con menores costes relativos.

CONT

Según la teoría de la ventaja comparativa, aunque un país no tenga ventaja absoluta en la producción de ningún bien, le conviene especializarse en la producción de aquellas mercancías para las que su desventaja sea menor, y el país que tenga ventaja absoluta en la producción de todos los bienes debe especializarse en la producción de aquellos cuya ventaja sea mayor.

Save record 15

Record 16 2011-09-21

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

A budget that addresses itself to only part of an enterprise.

OBS

Distinguished from whole farm budget.

OBS

Compares the marginal cost(including opportunity cost) of an activity within an enterprise with the marginal increase in benefit that the new activity will bring.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Presupuesto que se enfoca sólo hacia parte de una empresa.

OBS

Cabe compararlo con el costo marginal (incluido el costo de oportunidad) de una actividad dentro de una empresa con el incremento marginal en beneficio que producirá la nueva actividad.

Save record 16

Record 17 2008-05-27

English

Subject field(s)
  • Spacecraft
CONT

The Satellite Transfer Vehicle (STV), which provides an economical and adaptable longboat for space satellites, is discussed. Market factors affecting satellite delivery and Space Shuttle upper-stage design are discussed, taking into account how the STV may fit into the Shuttle or the Ariane upper stage. The development and technical configuration, and commercial potential of the STV are examined. For the Space Station, the STV can satisfy early missions requirements defined for the NASA Orbital Transfer Vehicle.

OBS

The Surrey Small Satellite Transfer Vehicle(S3TV) should be capable of transferring a number of nano-or picosatellites from the launch vehicle injection orbit to a target orbit and providing phased deployment into a constellation. The resulting economy of scale could provide an opportunity for regular and lower cost launches. Simplifying the interfaces with the launch provider and depending less on the launch provider for specific interfaces to numerous small payloads can streamline the launch campaign and reduce scheduling and technical risks.

French

Domaine(s)
  • Engins spatiaux

Spanish

Save record 17

Record 18 2005-04-15

English

Subject field(s)
  • Provincial Government Bodies and Committees (Canadian)
  • Provincial Administration
OBS

The Ontario Municipal Economic Infrastructure Financing Authority(OMEIFA) is a non-share capital corporation that has been established to provide subsidized, low interest infrastructure loans for municipalities. OMEIFA was created to promote healthy and prosperous Ontario communities by providing municipalities with more flexibility in investing in much needed infrastructure such as water and sewage treatment, roads and bridges and public transit. OMEIFA's goal is to reduce infrastructure financing cost for municipalities and to ensure that municipalities share in the benefits of Ontario Opportunity Bonds.

French

Domaine(s)
  • Organismes et comités de gouvernements provinciaux canadiens
  • Administration provinciale
OBS

L'Office ontarien de financement de l'infrastructure économique des municipalités (OOFIEM) est une société sans capital-actions dont le mandat est d'accorder aux municipalités des prêts subventionnés à faible taux d'intérêt pour leurs projets d'infrastructure. OOFIEM a été créé pour promouvoir la santé et la prospérité des collectivités ontariennes en offrant aux municipalités plus de souplesse pour investir dans les immobilisations dont elles ont grand besoin, telles que les réseaux d'aqueduc et d'égoût, les routes, les ponts et les transports en commun. L'objectif de l'OOFIEM est de réduire les coûts de financement des projets d'infrastructure assumés par les municipalités et de leur permettre de tirer parti des Obligations de financement de projets de l'Ontario.

Spanish

Save record 18

Record 19 2004-09-15

English

Subject field(s)
  • Financial Accounting
  • Economic Planning
DEF

A past cost which cannot now be revised and hence cannot (or should not) enter into current decisions for increasing or decreasing present profit levels.

CONT

A sunk cost is not an opportunity cost and thus is not included among the costs when a proposed project or other investment is analyzed; only future return to future cost is considered.

OBS

sunk cost: term reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial.

OBS

Compare with "relevant cost".

French

Domaine(s)
  • Comptabilité générale
  • Planification économique
DEF

Coût résultant d'une décision irrévocable prise dans le passé et constituant, par le fait même, une donnée non pertinente (à l'exception des effets fiscaux s'y rattachant) pour le gestionnaire qui doit prendre une décision. Ainsi, le coût non amorti d'une machine n'influe nullement sur la décision de remplacer cette machine ou de la mettre hors service.

Spanish

Campo(s) temático(s)
  • Contabilidad general
  • Planificación económica
DEF

Costo incurrido con anterioridad y debido a una decisión que no puede ya corregirse y que se encuentra relacionado con equipo especializado o con otros medios de producción no adaptables fácilmente a las necesidades presentes o futuras.

OBS

coste enterrado: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 19

Record 20 2003-03-04

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

The present value of the future cash flows that will be generated by an asset or a group of assets.

OBS

[It] may be a market price or may be an estimate of value in use or opportunity cost that differs from the market price, in which case it is a shadow price.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique
DEF

Valeur actuelle des flux nets générés par un actif ou un groupe d'actifs.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Monto en el que la producción de un producto del proyecto o la utilización de un insumo del proyecto cambia el ingreso nacional (u otro objetivo nacional en el análisis de proyectos).

OBS

Puede ser un precio de mercado, o una estimación del valor en uso o el costo de oportunidad que difiere del precio de mercado, en cuyo caso es un precio de cuenta.

Save record 20

Record 21 2001-07-31

English

Subject field(s)
  • Economics
DEF

The full cost to society of economic activities. While consumers will pay the production costs incurred in a business, there may be additional costs that are not included in the price and that must be paid for by the public. Examples include the pollution of the environment and the health-care costs of injured or ill workers.

Key term(s)
  • social costs

French

Domaine(s)
  • Économique
DEF

Perte ou inconvénient généralement difficile à mesurer, que subit parfois la collectivité en raison de certaines activités d'un organisme ou de son refus d'agir.

OBS

Il importe de ne pas confondre le terme «coût social» avec les termes «charges sociales» et «cotisations sociales» qui désignent les sommes versées par une entité aux organismes professionnels ou publics auxquels elle adhère pour la bonne marche de son activité ou pour se conformer à la loi en matière de sécurité sociale.

Key term(s)
  • coûts sociaux

Spanish

Campo(s) temático(s)
  • Economía
OBS

En [los costes sociales] se incurre como consecuencia del crecimiento económico que se realiza sin tener en cuenta sus consecuencias negativas para la sociedad y especialmente en lo medioambiental; p.e.: excesiva densificación de la población en las grandes ciudades; los retrasos en la cobertura educacional; la contaminación del medio.

Key term(s)
  • costes sociales
  • costo social
  • costos sociales
Save record 21

Record 22 2001-03-27

English

Subject field(s)
  • Military Training
CONT

... an offer, on a cost recovery basis, the opportunity for Allied forces to conduct training on our territory.

French

Domaine(s)
  • Instruction du personnel militaire
CONT

[...] offrir à ses alliés la possibilité de s'entraîner sur son territoire contre remboursement des frais encourus.

Spanish

Save record 22

Record 23 2001-01-26

English

Subject field(s)
  • Peace-Keeping Operations
  • Arms Control
DEF

Economic returns of the disarmament process.

CONT

Peace itself is one of the first dividends of peace; in addition, resources released from defence will eventually become available for alternative use elsewhere in economies(the concept of opportunity cost).

French

Domaine(s)
  • Opérations de maintien de la paix
  • Contrôle des armements
CONT

La paix constitue en soi l'un des premiers dividendes de la paix; en outre, les ressources que permettra de dégager la réduction des dépenses militaires deviendront progressivement disponibles à d'autres fins dans différents secteurs de chaque économie nationale (principe du coût d'opportunité).

OBS

Reproduit du lexique «Disarmament and Peace Keeping/Désarmement et Maintien de la Paix» avec l'autorisation de l'Office des Nations Unies à Genève.

Key term(s)
  • dividende de la paix
  • retombée économique du processus de désarmement

Spanish

Save record 23

Record 24 1999-02-22

English

Subject field(s)
  • Market Prices
CONT

The average total cost curve includes the full opportunity cost of capital. Indeed, the average total cost curve includes the opportunity cost of all factors of production used in the production process.

French

Domaine(s)
  • Prix (Commercialisation)

Spanish

Save record 24

Record 25 1998-08-21

English

Subject field(s)
  • Economics
DEF

The opportunity cost to society of diverting resources from marginal private sector projects to public sector ones.

French

Domaine(s)
  • Économique

Spanish

Campo(s) temático(s)
  • Economía
Save record 25

Record 26 1998-08-14

English

Subject field(s)
  • Remuneration (Personnel Management)
DEF

A wage rate that is used for measuring the opportunity cost of labor in project analysis. Three components are used to establish it : foregone marginal product, changes in consumption and savings and changes in leisure.

French

Domaine(s)
  • Rémunération (Gestion du personnel)

Spanish

Campo(s) temático(s)
  • Remuneración (Gestión del personal)
Save record 26

Record 27 1998-07-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

A form of indirect benefit that accrues to suppliers of project inputs. Includes the direct and indirect value added to national income generated by the investment and recurrent expenditures of a project. Equivalent to using a shadow price for a project input for which an adjustment is made for opportunity cost in the estimates of direct and indirect value added. Sometimes estimated using specialized forms of input-output multipliers.

OBS

See stemming-from benefit.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Es una forma de beneficio indirecto que perciben los proveedores de insumos del proyecto. Incluye el valor agregado, directo e indirecto, al ingreso nacional generado por la inversión y los gastos recurrentes de un proyecto. Equivale a utilizar un precio de cuenta para el insumo de un proyecto con respecto al cual se hace un ajuste para tener en cuenta el costo de oportunidad en las estimaciones del valor agregado directo e indirecto. Algunas veces se estima utilizando formas especializadas de multiplicadores de insumo-producto.

OBS

Véase beneficio derivado indirecto.

Save record 27

Record 28 1998-06-25

English

Subject field(s)
  • Economic Planning
  • Financial and Budgetary Management
DEF

The rate below which a project is considered unacceptable. Often taken to be the opportunity cost of capital. The cut-off rate would be the minimum acceptable internal rate of return for a project of the discount rate used to calculate the net present worth, the net benefit-investment ratio, or the benefit-cost ratio.

Key term(s)
  • cut-off rate of return

French

Domaine(s)
  • Planification économique
  • Gestion budgétaire et financière

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Gestión presupuestaria y financiera
DEF

Es la tasa de rentabilidad por debajo de la cual se considera inaceptable un proyecto. A menudo se estima que es el costo de oportunidad del capital. La tasa de rentabilidad aceptable sería la tasa de rentabilidad interna mínima aceptable correspondiente a un proyecto, o la tasa de actualización utilizada para calcular el valor neto actual, la relación inversión-beneficio neto, o la relación beneficios-costos.

Save record 28

Record 29 1998-03-17

English

Subject field(s)
  • Finance
CONT

The opportunity cost of capital is alternatively referred to as the minimum acceptable rate of interest, the marginal rate of interest, the minimum rate of return, the marginal rate of return, and the cost of capital. Whatever the term used, and they are used loosely and interchangeably, it reflects the rate the corporation decides it can be reasonably sure of getting by using the money in another way.

French

Domaine(s)
  • Finances

Spanish

Save record 29

Record 30 1997-11-11

English

Subject field(s)
  • Economics
OBS

Method used to calculate the value of non-market environmental goods when individual labour is involved in harvesting or collection.

French

Domaine(s)
  • Économique

Spanish

Campo(s) temático(s)
  • Economía
Save record 30

Record 31 1997-11-11

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
OBS

Method used to calculate the value of non-market environmental goods when individual labour is involved in harvesting or collection.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques

Spanish

Campo(s) temático(s)
  • Doctrinas, políticas y sistemas económicos
Save record 31

Record 32 1997-01-17

English

Subject field(s)
  • Phraseology
  • Translation (General)
  • Marketing
  • Government Accounting
CONT

... an offer, on a cost recovery basis, the opportunity for Allied forces to conduct training on our territory.

French

Domaine(s)
  • Phraséologie
  • Traduction (Généralités)
  • Commercialisation
  • Comptabilité publique
CONT

[...] offrir à ses alliés la possibilité de s'entraîner sur son territoire contre remboursement des frais encourus.

Spanish

Save record 32

Record 33 1997-01-14

English

Subject field(s)
  • Cost Accounting
CONT

A capital has an opportunity alternative cost which is called imputed interest; that is, if the capital had not been invested in the business, it would have provided the firm with some other income.

French

Domaine(s)
  • Comptabilité analytique
DEF

Intérêts sur le capital investi que l'on n'enregistre pas en comptabilité générale, mais dont il convient de tenir compte en comptabilité analytique pour prendre certaines décisions.

Key term(s)
  • intérêt supplétif
  • intérêt théorique
  • intérêt implicite

Spanish

Save record 33

Record 34 1996-06-02

English

Subject field(s)
  • Foreign Trade
  • Finance

French

Domaine(s)
  • Commerce extérieur
  • Finances

Spanish

Save record 34

Record 35 1996-02-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

The opportunity cost of using investment resources in a project rather than in their next best alternative use; usually expressed in the form of an interest rate. The reduction in non-project benefits in relation to project objectives that is a result of using capital in the project. In practice, usually a weighted average calculation of the cost of securing project capital from various sources. In financial analysis, the weighted average cost to the firm or farm of equity capital and of borrowed capital from likely sources. In economic analysis, usually the weighted average cost of capital to the economy as a whole, but sometimes the weighted average cost of capital to the public sector. The rate at which benefits and costs are discounted in calculating the net present worth, the net benefit-investment ratio, or the benefit-cost ratio. The cut-off rate for project analysis, and hence the minimum acceptable internal rate of return.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Es el costo de oportunidad de utilizar los recursos de inversión de un proyecto en lugar de en su mejor utilización opcional siguiente en orden de rentabilidad. Usualmente, se expresa en forma de una tasa de interés. Es la reducción en beneficios ajenos al proyecto en relación con los objetivos del proyecto que resulta de utilizar capital en el proyecto. En la práctica es usualmente un cálculo del promedio ponderado del costo de obtener de varias fuentes capital para el proyecto. En el análisis financiero, es el costo medio ponderado para la empresa o la finca del capital social y del capital tomado en préstamo de fuentes posibles. En el análisis económico, suele ser el costo medio ponderado del capital para la economía en conjunto, pero en ocasiones es el costo medio ponderado del capital para el sector público. Es la tasa a la cual se actualizan los costos y beneficios al calcular el valor neto actual, la relación inversión-beneficio neto o la relación beneficios-costos. Es la tasa de rentabilidad aceptable para el análisis de proyectos y, por consiguiente, la tasa de rentabilidad interna mínima aceptable.

Save record 35

Record 36 1995-12-08

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

A discounted measure of project worth. The present worth of the net benefits divided by the present worth of the investment. A form of benefit-cost ratio. Calculated by taking the net benefits as the net present worth of the incremental net benefit (cash flow) stream in those years after the stream has turned positive, and the investment, as the present worth of the incremental net benefit (cash flow) stream in the early years of a project when it is negative.

CONT

When using the net benefit-investment ratio, the selection criterion is to accept all projects with a net benefit-investment ratio of 1 or greater when discounted at a suitable discount rate, most often the opportunity cost of capital, in order of ratio value until all available investment funds are exhausted. May be used to rank independent projects. Generally cannot be used directly to choose among mutually exclusive alternatives.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Esta es una medida actualizada del valor del proyecto. Es el valor actual de los beneficios netos divididos por el valor actual de la inversión. Es una forma de la relación beneficios-costos. Se calcula tomando los beneficios netos con el valor neto actual de la corriente de beneficios incrementales netos (flujo de fondos) en aquellos años después de que la corriente se ha vuelto positiva, y la inversión como el valor actual de la corriente de beneficios incrementales netos en los primeros años de un proyecto cuando es negativa.

CONT

Cuando se utiliza la relación inversión-beneficio neto, el criterio de selección es aceptar todos los proyectos con una relación inversión-beneficio neto de uno o mayor cuando se actualiza a una tasa de actualización adecuada, con mucha frecuencia el costo de oportunidad del capital, en orden de valor de relación hasta que quedan agotados todos los fondos disponibles de inversión. Puede utilizarse para clasificar proyectos independientes. En general, no se puede utilizar en forma directa para elegir entre opciones mutuamente excluyentes.

Save record 36

Record 37 1995-12-07

English

Subject field(s)
  • Economic Planning
DEF

Price reflecting relative value to be assigned to inputs and outputs if the economy is to produce the maximum value of physical output efficiency.

DEF

An economic value used in economic analysis that reflects the opportunity cost or value in use of a good or service used or produced by a project. It may be a market price or shadow price.

CONT

Efficiency prices are the values used in economic analysis when the objective is to maximize national income (the objective assumed in this glossary). Hence, economic analysis done using efficiency prices is sometimes called "efficiency analysis". When the objective of a project is something other than national income (as might be the case in analyses that formally incorporate income distribution or savings objectives), the efficiency price may be adjusted by an appropriate distribution weight.

French

Domaine(s)
  • Planification économique

Spanish

Campo(s) temático(s)
  • Planificación económica
DEF

Es un valor económico utilizado en el análisis económico que refleja el costo de oportunidad o el valor en uso de un bien o servicio utilizado o producido por un proyecto. Puede ser un precio de mercado o un precio de cuenta. Los precios de eficiencia son los valores utilizados en el análisis económico cuando el objetivo es maximizar el ingreso nacional. Por consiguiente al análisis económico que se hace utilizando precios de eficiencia se le llama en ocasiones «análisis de eficiencia». Cuando el objetivo de un proyecto es algo diferente del ingreso nacional (como pudiera ocurrir con los análisis que incorporan formalmente objetivos de la distribución del ingreso o el ahorro), el precio de eficiencia se puede ajustar por una ponderación de la distribución apropiada.

Save record 37

Record 38 1995-11-22

English

Subject field(s)
  • Economic Planning
  • Financial and Budgetary Management
DEF

A discounted measure of project worth. The present worth of the benefit stream divided by the present worth of the cost stream. Often abbreviated "B/C ratio."

CONT

When the benefit-cost ratio is used, the selection criterion is to accept all independent projects with a benefit-cost ratio of 1 or greater when discounted at a suitable discount rate, most often the opportunity cost of capital. May give incorrect ranking among independent projects, and cannot be used for choosing among mutually exclusive alternatives.

French

Domaine(s)
  • Planification économique
  • Gestion budgétaire et financière
DEF

Quotient de la valeur quantitative des avantages tirés d'une activité, d'un programme ou d'un projet, par les coûts afférents à cette activité, ce programme ou ce projet.

OBS

Dans l'expression ratio coûts-bénéfices, le mot «bénéfice» n'a pas le sens comptable, mais plutôt le sens courant des dictionnaires généraux.

Key term(s)
  • coefficient coûts-avantages
  • rapport coûts avantages
  • coefficient avantages-coûts
  • ratio bénéfices-coûts
  • coefficient bénéfices-coûts
  • ratio coûts rendements
  • coefficient coûts-rendements
  • coefficient d'utilité
  • ratio des avantages aux coûts engagés
  • rapport bénéfices-coûts

Spanish

Campo(s) temático(s)
  • Planificación económica
  • Gestión presupuestaria y financiera
DEF

Es una medida actualizada del valor del proyecto. Es el valor actual de la corriente de beneficios dividido por el valor actual de la corriente de costos.

CONT

Cuando se utiliza la relación beneficios-costos, el criterio de selección es aceptar todos los proyectos independientes con una relación beneficios-costos de uno o mayor cuando se actualiza a una tasa de actualización adecuada, muy a menudo el costo de oportunidad del capital. Puede dar una clasificación incorrecta entre proyectos independientes, y no puede utilizarse para elegir entre opciones mutuamente excluyentes.

Save record 38

Record 39 1994-10-07

English

Subject field(s)
  • General Vocabulary
  • Translation (General)
CONT

Reductions in the budgets of Ministers and the Prime Minister's Office, proposed in Creating Opportunity, have been secured. Additional savings have been proposed through elimination and/or increased cost recovery of certain privileges and benefits available to Members of Parliament.

French

Domaine(s)
  • Vocabulaire général
  • Traduction (Généralités)
CONT

Les réductions des budgets des cabinets des ministres, et du cabinet du Premier ministre proposées dans Pour la création d'emplois - Pour la relance économique, ont été mises en application. Des économies supplémentaires ont été proposées par l'élimination de certains privilèges et avantages dont disposent les députés canadiens ou une meilleure récupération du coût de ces privilèges et avantages.

Spanish

Save record 39

Record 40 1993-12-29

English

Subject field(s)
  • Agricultural Economics

French

Domaine(s)
  • Économie agricole

Spanish

Save record 40

Record 41 1992-02-17

English

Subject field(s)
  • Labour and Employment

French

Domaine(s)
  • Travail et emploi
OBS

Lexique de l'emploi. Emploi et Immigration Canada, 1990.

Spanish

Save record 41

Record 42 1990-12-04

English

Subject field(s)
  • Marketing
  • Crude Oil and Petroleum Products
DEF

The sum of capital and operating costs per unit of production, exclusive of royalties, taxes, subsidies, or incentive payments, discounted at the estimated social opportunity cost of capital in Canada.

French

Domaine(s)
  • Commercialisation
  • Pétroles bruts et dérivés
DEF

Le total des frais d'immobilisation et d'exploitation par unité de production, sans tenir compte des redevances, des taxes, des subventions ou des primes d'encouragement, actualisé selon le coût social d'option estimatif des immobilisations au Canada.

Spanish

Save record 42

Record 43 1981-01-27

English

Subject field(s)
  • Economics
OBS

The cost of guns is the forgone(or opportunity) cost of not producing butter with the same resources; gun cost can be measured in terms of sacrificed butter even if every factor were in inelastic supply, involving no disutility and involving price-determined or "residual" rents that are quite unnecessary to elicit the factor's supply and effort.

French

Domaine(s)
  • Économique

Spanish

Save record 43

Record 44 1981-01-23

English

Subject field(s)
  • Pricing Theory
OBS

The cost of guns is the forgone(or opportunity) cost of not producing butter with the same resources; gun cost can be measured in terms of sacrificed butter even if every factor were in inelastic supply, involving no disutility and involving price-determined or "residual" rents that are quite unnecessary to elicit the factors’ supply and effort.

French

Domaine(s)
  • Théorie des prix

Spanish

Save record 44

Record 45 1980-01-14

English

Subject field(s)
  • Corporate Economics
  • Laws of the Market (Economy)
OBS

(...) full competitive cost intimately involves opportunity cost.

French

Domaine(s)
  • Économie de l'entreprise
  • Lois du marché (Économie)

Spanish

Save record 45

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