TERMIUM Plus®

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

PRODUCTION BUDGET [1 record]

Record 1 2010-03-05

English

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

[A] budget that outlines the schedule of product units to be manufactured.

CONT

The major purpose of the production budget, which is predicated upon the sales budget, is to assure the continuous availability of finished goods in an amount sufficient to meet the demands of the sales department and at the same time to maintain the inventory at its proper level.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Gestion de la production
DEF

Budget ayant pour objet d'assurer la production correspondant aux prévisions de ventes établies dans le budget des ventes (compte tenu des stocks à maintenir) et dont l'élaboration comprend trois étapes : établissement du programme de production, détermination des coûts de production variables, et détermination des coûts de structure.

Spanish

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