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TRACEABLE COSTS [2 records]
Record 1 - internal organization data 2012-05-23
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- direct cost
1, record 1, English, direct%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- traceable cost 2, record 1, English, traceable%20cost
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The cost of any good or service that contributes to and is readily ascribable to product or service output, any other cost incurred being regarded as indirect cost. 3, record 1, English, - direct%20cost
Record number: 1, Textual support number: 1 OBS
Commonly recognized direct costs of manufactured product are outlays for labor, material, and overhead that vary with the volume of production. 3, record 1, English, - direct%20cost
Record number: 1, Textual support number: 2 OBS
direct cost; traceable cost: terms usually used in the plural. 4, record 1, English, - direct%20cost
Record 1, Key term(s)
- direct costs
- traceable costs
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- coût direct
1, record 1, French, co%C3%BBt%20direct
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge directe 2, record 1, French, charge%20directe
correct, feminine noun
- frais directs 3, record 1, French, frais%20directs
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût directement affectable, sans calcul intermédiaire, à un produit, un service, une activité, une opération ou un centre de coûts. 3, record 1, French, - co%C3%BBt%20direct
Record number: 1, Textual support number: 1 CONT
Le terme «coût direct» désigne généralement un coût constitué, d'une part, de charges qui peuvent être directement affectées à un produit ou à un service, par exemple les coûts des matières directes et la main-d'œuvre directe (ce sont le plus souvent des charges opérationnelles ou variables) et, d'autre part, de charges qui, même si elles transitent par des centres d'analyse, peuvent être rattachées à ces centres sans ambiguïté (certaines de ces charges sont opérationnelles ou variables, d'autres sont de structure ou fixes). 3, record 1, French, - co%C3%BBt%20direct
Record number: 1, Textual support number: 1 OBS
coût direct; charge directe : termes habituellement utilisés au pluriel. 4, record 1, French, - co%C3%BBt%20direct
Record 1, Key term(s)
- coûts directs
- charges directes
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- coste directo
1, record 1, Spanish, coste%20directo
correct, masculine noun, Spain
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- costo directo 2, record 1, Spanish, costo%20directo
correct, masculine noun, Mexico
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Coste directamente asociado a la producción, y por tanto proporcional al número de unidades fabricadas. 1, record 1, Spanish, - coste%20directo
Record number: 1, Textual support number: 1 OBS
coste directo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - coste%20directo
Record 2 - internal organization data 2008-10-27
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- direct overhead
1, record 2, English, direct%20overhead
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
Overhead costs that are traceable to the specific part of the organization that is the focus of attention. 2, record 2, English, - direct%20overhead
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- coûts indirects spécifiques
1, record 2, French, co%C3%BBts%20indirects%20sp%C3%A9cifiques
correct, masculine noun, plural
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Coûts se rapportant directement à une activité ou à une section particulière de l'entité, mais ne se rattachant qu'indirectement aux extrants. 1, record 2, French, - co%C3%BBts%20indirects%20sp%C3%A9cifiques
Record number: 2, Textual support number: 1 OBS
Pour éviter toute méprise entre direct et indirect, on précise souvent l'objet de la relation directe établie, comme dans les expressions «coûts indirects spécifiques à… la section X» [...] Dans un contexte suffisamment explicite, on peut simplifier l'expression par «coûts indirects de la section» [...] 1, record 2, French, - co%C3%BBts%20indirects%20sp%C3%A9cifiques
Record 2, Spanish
Record 2, Textual support, Spanish
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