TERMIUM Plus®

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AVERAGE COST [3 records]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2016-03-08

English

Subject field(s)
  • Cost Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

Key term(s)
  • average cost per unit
  • per unit cost

French

Domaine(s)
  • Comptabilité analytique
DEF

Quotient du coût total des unités acquises ou produites pendant une certaine période par le nombre total de ces unités.

OBS

CMo : La lettre «o» s'écrit en indice.

Key term(s)
  • prix coûtant moyen

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
DEF

Coste obtenido dividiendo los costes totales de la empresa por el número de unidades producidas.

OBS

coste medio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 1

Record 2 2014-01-06

English

Subject field(s)
  • Cost Accounting
  • General Medicine, Hygiene and Health
DEF

The total cost of a treatment or programme, divided by the total number of treatment units provided.

OBS

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

French

Domaine(s)
  • Comptabilité analytique
  • Médecine générale, hygiène et santé
DEF

Coût total d’un traitement ou d’un programme divisé par le nombre total d’unités de traitement fournies.

OBS

coût moyen : terme et définition normalisés par l'Institut national d'excellence en santé et en services sociaux (INESSS) et le Bureau de la traduction.

Spanish

Save record 2

Record 3 2000-03-15

English

Subject field(s)
  • Accounting
DEF

A cost flow method whereby the cost of an item is determined by applying a weighted average of the cost of all similar items at a point of time or over a period.

French

Domaine(s)
  • Comptabilité
DEF

Méthode qui consiste à attribuer à une unité (article en stock ou titre de placement) une valeur fondée sur le coût moyen des unités de même nature acquises par l'entité au cours d'une période donnée.

Spanish

Campo(s) temático(s)
  • Contabilidad
DEF

Sistema de valoración de existencias, que puede utilizarse cuando no resulta posible establecer el valor aislado de cada elemento almacenado.

Save record 3

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© Public Services and Procurement Canada, 2026
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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