TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
PREDETERMINED OVERHEAD RATE [3 records]
Record 1 - internal organization data 2017-02-14
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- predetermined factory overhead rate
1, record 1, English, predetermined%20factory%20overhead%20rate
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- predetermined overhead rate 2, record 1, English, predetermined%20overhead%20rate
correct
- budgeted factory overhead rate 1, record 1, English, budgeted%20factory%20overhead%20rate
correct
- budgeted overhead rate 1, record 1, English, budgeted%20overhead%20rate
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A rate, based on budgeted factory overhead cost and budgeted activity, that is established before a period begins. 3, record 1, English, - predetermined%20factory%20overhead%20rate
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- coefficient prédéterminé d'imputation des coûts indirects de production
1, record 1, French, coefficient%20pr%C3%A9d%C3%A9termin%C3%A9%20d%27imputation%20des%20co%C3%BBts%20indirects%20de%20production
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coefficient prédéterminé d'imputation des coûts indirects 1, record 1, French, coefficient%20pr%C3%A9d%C3%A9termin%C3%A9%20d%27imputation%20des%20co%C3%BBts%20indirects
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coefficient servant à imputer les charges indirectes de l'entreprise, d'une usine, d'un atelier ou d'une section, et que l'on détermine dès le début d'un exercice en divisant le total des coûts indirects prévus ou budgétés relativement à la capacité de production choisie à cette fin, par le nombre prévu d'unités d'œuvre correspondant. 1, record 1, French, - coefficient%20pr%C3%A9d%C3%A9termin%C3%A9%20d%27imputation%20des%20co%C3%BBts%20indirects%20de%20production
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2017-02-13
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- normal costing method
1, record 2, English, normal%20costing%20method
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- normal absorption costing 1, record 2, English, normal%20absorption%20costing
correct
- normal costing 2, record 2, English, normal%20costing
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 CONT
Normal costing is used to value manufactured products with the actual materials costs, the actual direct labor costs, and manufacturing overhead based on a predetermined manufacturing overhead rate. 3, record 2, English, - normal%20costing%20method
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- méthode du coût rationnel
1, record 2, French, m%C3%A9thode%20du%20co%C3%BBt%20rationnel
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode du coût de revient rationnel 1, record 2, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20rationnel
correct, feminine noun
- comptabilisation au coût rationnel 1, record 2, French, comptabilisation%20au%20co%C3%BBt%20rationnel
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode d'établissement du coût de revient qui consiste à rattacher les coûts directs réels (matières premières et main-d'œuvre directe) à l'objet de coût et à y ajouter une juste part des coûts indirects, attribuée à l'objet de coût par imputation, en multipliant le coefficient prédéterminé d'imputation des coûts indirects par la quantité réelle d'unités d'œuvre. 1, record 2, French, - m%C3%A9thode%20du%20co%C3%BBt%20rationnel
Record 2, Spanish
Record 2, Textual support, Spanish
Record 3 - internal organization data 2010-09-13
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 3, Main entry term, English
- normal cost
1, record 3, English, normal%20cost
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Prime cost plus overhead allocated to products or services produced at a rate established for a predetermined "normal" level of activity and its associated overhead. 1, record 3, English, - normal%20cost
Record number: 3, Textual support number: 1 OBS
Overabsorption and underabsorption of overhead results when actual activity exceeds or falls short of normal. 1, record 3, English, - normal%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 3, Main entry term, French
- coût de revient rationnel
1, record 3, French, co%C3%BBt%20de%20revient%20rationnel
correct, masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coût rationnel 1, record 3, French, co%C3%BBt%20rationnel
correct, masculine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coût de revient comprenant les coûts directs réels (matières premières et main-d'œuvre directe) affectés à l'objet de coût, auxquels s'ajoute une juste part des coûts indirects, attribuée à l'objet de coût par imputation au moyen d'un coefficient predeterminé appliqué à la quantité réelle d'unités d'œuvre. 1, record 3, French, - co%C3%BBt%20de%20revient%20rationnel
Record 3, Spanish
Record 3, Textual support, Spanish
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