TERMIUM Plus®
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APPLIED COST [1 record]
Record 1 - internal organization data 2006-09-27
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- applied cost
1, record 1, English, applied%20cost
correct, generic
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost that has been assigned or apportioned to a product or activity. 2, record 1, English, - applied%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- coût affecté
1, record 1, French, co%C3%BBt%20affect%C3%A9
correct, see observation, masculine noun, specific
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût réparti 1, record 1, French, co%C3%BBt%20r%C3%A9parti
correct, see observation, masculine noun, specific
- coût imputé 1, record 1, French, co%C3%BBt%20imput%C3%A9
correct, see observation, masculine noun, specific
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût attribué en tout ou en partie à un produit, un service, une activité ou tout autre objet de coût. 1, record 1, French, - co%C3%BBt%20affect%C3%A9
Record number: 1, Textual support number: 1 OBS
Il existe une distinction nette entre un «coût affecté» (inscrit immédiatement, sans calcul intermédiaire), un «coût réparti» (inscrit à l'aide d'une clé de répartition fondée sur les surfaces occupées, la puissance installée, etc.) et un «coût imputé» (inscrit ou calculé à l'aide d'une clé d'imputation ou d'un coefficient d'imputation). 1, record 1, French, - co%C3%BBt%20affect%C3%A9
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- costo aplicado
1, record 1, Spanish, costo%20aplicado
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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