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COSTO MARGINAL [10 records]

Record 1 2023-01-10

English

Subject field(s)
  • Taxation
CONT

The marginal cost of public funds (MCF) measures the loss incurred by society in raising additional revenues to finance government spending.

French

Domaine(s)
  • Fiscalité

Spanish

Campo(s) temático(s)
  • Sistema tributario
CONT

Para calcular el costo marginal de los fondos públicos(tributarios) que financian el gasto público, se debe considerar la medición de los costos directos e indirectos de la tributación.

Save record 1

Record 2 2014-01-06

English

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

The amount by which total costs are increased by the last unit of output at any given volume of production.

OBS

For example, the additional cost required to produce an additional unit of health outcome.

OBS

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

French

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

Accroissement (ou diminution) des coûts auxquels donnent lieu la production, la commercialisation, le transport, etc., d'une unité de plus (ou de moins) que la quantité sur laquelle le coût de référence a été calculé.

OBS

Par exemple, coût supplémentaire nécessaire pour produire une unité additionnelle de résultat sur la santé.

OBS

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

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Teoría de fijación de precios
  • Medicina, Higiene y Salud
DEF

Incremento del coste total que resulta al obtenerse una unidad más de producto. Sirve para determinar el óptimo de producción cuando se cumple la ecuación C’ =I’, donde C’ = Coste marginal e I’ = Ingreso marginal.

OBS

coste marginal: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Save record 2

Record 3 2011-09-21

English

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

A budget that addresses itself to only part of an enterprise.

OBS

Distinguished from whole farm budget.

OBS

Compares the marginal cost (including opportunity cost) of an activity within an enterprise with the marginal increase in benefit that the new activity will bring.

French

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

Spanish

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

Presupuesto que se enfoca sólo hacia parte de una empresa.

OBS

Cabe compararlo con el costo marginal(incluido el costo de oportunidad) de una actividad dentro de una empresa con el incremento marginal en beneficio que producirá la nueva actividad.

Save record 3

Record 4 2005-08-08

English

Subject field(s)
  • Electronic Commerce

French

Domaine(s)
  • Commerce électronique

Spanish

Campo(s) temático(s)
  • Comercio electrónico
Save record 4

Record 5 2003-03-18

English

Subject field(s)
  • Cost Accounting
DEF

A costing method in which only direct materials, direct labour and variable overhead are charged to inventory. All fixed manufacturing expenses are regarded as period costs and therefore excluded from inventory valuation.

OBS

Compare to "absorption costing" and "activity-based costing".

French

Domaine(s)
  • Comptabilité analytique
DEF

Méthode d'établissement du coût de revient d'un produit ou d'un service qui ne tient compte que des charges variables.

OBS

Selon cette méthode, tous les coûts fixes sont passés immédiatement en charges et, par le fait même, sont considérés comme des «charges non incorporables». La méthode est appliquée essentiellement aux charges de production, mais elle peut aussi s'appliquer à toutes les charges, y compris les frais de vente, d'administration et de financement. Le terme «direct costing», que l'on emploie parfois en français, établit, par définition, une distinction entre les «coûts variables» et les «coûts fixes» et n'a aucun lien avec la notion de «coût direct».

Key term(s)
  • méthode du direct costing
  • méthode des coûts directs

Spanish

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

Método para determinar los costos en una empresa industrial que requiere la separación en cuentas de : a) los costos directos o variables, cuyo monto fluctúa conforme al volumen de producción; b) los costos fijos o del período, que reflejan el mantenimiento de una organización dispuesta para la producción y la venta, que permanecen inalterables cuando cambia el volumen de producción. Este método incluye la valuación de los inventarios al costo directo o marginal.

Save record 5

Record 6 2002-02-06

English

Subject field(s)
  • Environmental Economics

French

Domaine(s)
  • Économie environnementale

Spanish

Campo(s) temático(s)
  • Economía del medio ambiente
Save record 6

Record 7 2001-09-10

English

Subject field(s)
  • Pricing Theory
DEF

Fixing the selling price of additional units with reference to the marginal cost of manufacturing the unit ...

OBS

The theory of marginal pricing is that, after a company's total fixed and variable costs have been covered by the existing volume of production, the cost of producing an extra unit of production, ie marginal production, will only be the total variable cost of producing and selling that unit. In such circumstances, the selling prices of additional units could be reduced, if necessary, to match the total variable cost without any loss of profit to the company. Any amount by which the selling price exceeds the variable cost of marginal output could then be an extra or marginal contribution to the company's net profits or cash flow.

French

Domaine(s)
  • Théorie des prix

Spanish

Campo(s) temático(s)
  • Teoría de fijación de precios
Key term(s)
  • fijación de precios por costes marginales
  • fijación de precios por al coste marginal
  • fijación de precios conforme al costo marginal
  • fijación de precios de acuerdo con el costo marginal
Save record 7

Record 8 1998-07-07

English

Subject field(s)
  • Accounting
OBS

Present worth of the least-cost investment stream divided by present worth of the stream of incremental output resulting from the investment.

French

Domaine(s)
  • Comptabilité

Spanish

Campo(s) temático(s)
  • Contabilidad
Save record 8

Record 9 1998-07-07

English

Subject field(s)
  • Operation of Electrical Facilities
DEF

The cost of meeting an increase in consumption, sustained indefinitely into the future, when needed capacity adjustments are possible.

Key term(s)
  • long run marginal cost

French

Domaine(s)
  • Exploitation d'installations électriques

Spanish

Campo(s) temático(s)
  • Explotación de instalaciones eléctricas
Save record 9

Record 10 1998-06-29

English

Subject field(s)
  • Cost Accounting
  • Pricing Theory
DEF

The cost of meeting an increase in consumption, sustained indefinitely into the future, when needed capacity adjustments are possible.

Key term(s)
  • long-run marginal costs
  • long run marginal cost
  • long run marginal costs

French

Domaine(s)
  • Comptabilité analytique
  • Théorie des prix
Key term(s)
  • coûts marginaux à long-terme

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Teoría de fijación de precios
Save record 10

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