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COSTO INDIRECTO [4 records]

Record 1 2017-02-13

English

Subject field(s)
  • Cost Accounting
DEF

Expenses that are incurred to produce a commodity or render a service, but that cannot conveniently be attributed to individual units of production or service.

Key term(s)
  • overhead cost
  • indirect cost
  • oncost

French

Domaine(s)
  • Comptabilité analytique
DEF

Coûts qu'il n'est pas possible ou peu pratique d'affecter directement à un produit, un service, une activité ou un autre objet de coût.

OBS

Au Canada, le terme «frais généraux» est souvent utilisé, abusivement, pour désigner les coûts indirects de production, de même que certains coûts directs autres que les matières premières et la main-d'œuvre directe. Ce terme convient mieux pour désigner les charges ne se rattachant à aucune fonction particulière ou que l'on ne peut classer dans une catégorie donnée.

Key term(s)
  • coût indirect

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
Key term(s)
  • gasto indirecto
  • costo indirecto
  • coste indirecto
Save record 1

Record 2 1998-07-07

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

A form of indirect benefit that accrues to suppliers of project inputs. Includes the direct and indirect value added to national income generated by the investment and recurrent expenditures of a project. Equivalent to using a shadow price for a project input for which an adjustment is made for opportunity cost in the estimates of direct and indirect value added. Sometimes estimated using specialized forms of input-output multipliers.

OBS

See stemming-from benefit.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Es una forma de beneficio indirecto que perciben los proveedores de insumos del proyecto. Incluye el valor agregado, directo e indirecto, al ingreso nacional generado por la inversión y los gastos recurrentes de un proyecto. Equivale a utilizar un precio de cuenta para el insumo de un proyecto con respecto al cual se hace un ajuste para tener en cuenta el costo de oportunidad en las estimaciones del valor agregado directo e indirecto. Algunas veces se estima utilizando formas especializadas de multiplicadores de insumo-producto.

OBS

Véase beneficio derivado indirecto.

Save record 2

Record 3 1997-11-11

English

Subject field(s)
  • Economic Doctrines, Systems and Policies
OBS

Method used to calculate the value of non-market environmental goods when individual labour is involved in harvesting or collection.

French

Domaine(s)
  • Doctrines, systèmes et politiques économiques

Spanish

Campo(s) temático(s)
  • Doctrinas, políticas y sistemas económicos
Save record 3

Record 4 1997-11-11

English

Subject field(s)
  • Economics
OBS

Method used to calculate the value of non-market environmental goods when individual labour is involved in harvesting or collection.

French

Domaine(s)
  • Économique

Spanish

Campo(s) temático(s)
  • Economía
Save record 4

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