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COSTO VARIABLE [3 records]
Record 1 - internal organization data 2026-01-08
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Foreign Trade
Record 1, Main entry term, English
- variable cost
1, record 1, English, variable%20cost
correct, standardized
Record 1, Abbreviations, English
Record 1, Synonyms, English
- variable expense 2, record 1, English, variable%20expense
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost that varies directly with the volume of production or activity. 3, record 1, English, - variable%20cost
Record number: 1, Textual support number: 1 OBS
"Variable cost" has been standardized by the CGSB. 4, record 1, English, - variable%20cost
Record number: 1, Textual support number: 2 OBS
Compare with "fixed cost(s)" and "semi-variable cost(s)". 5, record 1, English, - variable%20cost
Record 1, Key term(s)
- variable costs
- variable expenses
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Commerce extérieur
Record 1, Main entry term, French
- coût variable
1, record 1, French, co%C3%BBt%20variable
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charge variable 2, record 1, French, charge%20variable
correct, feminine noun
- frais variables 2, record 1, French, frais%20variables
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Charges dont le montant varie en fonction du volume de production de l'entité ou de son niveau d'activité. 2, record 1, French, - co%C3%BBt%20variable
Record number: 1, Textual support number: 1 OBS
Lorsque les coûts variables fluctuent proportionnellement à l'activité de l'entité, on leur donne aussi le nom de «coûts proportionnels», «charges proportionnelles» et «frais proportionnels», bien qu'il n'y ait pas nécessairement exacte proportionnalité entre la variation des charges et la variation du volume des produits ou services obtenus. 2, record 1, French, - co%C3%BBt%20variable
Record number: 1, Textual support number: 2 OBS
«Coût variable» a été normalisé par l'ONGC. 3, record 1, French, - co%C3%BBt%20variable
Record 1, Key term(s)
- coûts variables
- charges variables
- coût proportionnel
- coûts proportionnels
- charge proportionnelle
- charges proportionnelles
- frais proportionnels
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Comercio exterior
Record 1, Main entry term, Spanish
- costo variable
1, record 1, Spanish, costo%20variable
correct, masculine noun, Mexico
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste variable 2, record 1, Spanish, coste%20variable
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 OBS
coste variable: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 3, record 1, Spanish, - costo%20variable
Record 2 - internal organization data 2010-08-20
Record 2, English
Record 2, Subject field(s)
- Corporate Economics
Record 2, Main entry term, English
- excess capacity
1, record 2, English, excess%20capacity
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- overcapacity 2, record 2, English, overcapacity
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The capability of an enterprise to produce more product without any additional fixed cost. 3, record 2, English, - excess%20capacity
Record number: 2, Textual support number: 1 OBS
The economic cost of the output may then be taken to be equal to the variable cost necessary for the production. More common in industrial than in agricultural projects. 3, record 2, English, - excess%20capacity
Record 2, French
Record 2, Domaine(s)
- Économie de l'entreprise
Record 2, Main entry term, French
- capacité excédentaire
1, record 2, French, capacit%C3%A9%20exc%C3%A9dentaire
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- surcapacité 2, record 2, French, surcapacit%C3%A9
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Capacité de production non utilisée par l'entreprise en raison d'une baisse de popularité de ses produits ou de ses services ou de conditions économiques défavorables. 2, record 2, French, - capacit%C3%A9%20exc%C3%A9dentaire
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Economía empresarial
Record 2, Main entry term, Spanish
- exceso de capacidad
1, record 2, Spanish, exceso%20de%20capacidad
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- exceso de capacidad de producción 2, record 2, Spanish, exceso%20de%20capacidad%20de%20producci%C3%B3n
correct, masculine noun
- sobrecapacidad 3, record 2, Spanish, sobrecapacidad
correct, feminine noun
- sobrecapacidad de producción 4, record 2, Spanish, sobrecapacidad%20de%20producci%C3%B3n
feminine noun
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Es la capacidad de una empresa para producir más productos sin ningún costo fijo adicional. El costo económico del producto puede considerarse entonces que es igual al costo variable necesario para la producción. Es más común en los proyectos industriales que en los agrícolas. 5, record 2, Spanish, - exceso%20de%20capacidad
Record number: 2, Textual support number: 1 OBS
sobrecapacidad: término extraído del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 6, record 2, Spanish, - exceso%20de%20capacidad
Record 3 - internal organization data 2001-07-31
Record 3, English
Record 3, Subject field(s)
- Financial Accounting
Record 3, Main entry term, English
- average variable cost
1, record 3, English, average%20variable%20cost
correct
Record 3, Abbreviations, English
- AVC 2, record 3, English, AVC
correct
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
Cost found by dividing total variable cost by the corresponding output. AVC declines initially, reaches a minimum, and then increases again. 2, record 3, English, - average%20variable%20cost
Record 3, French
Record 3, Domaine(s)
- Comptabilité générale
Record 3, Main entry term, French
- coût variable moyen
1, record 3, French, co%C3%BBt%20variable%20moyen
correct, masculine noun
Record 3, Abbreviations, French
- CVM 1, record 3, French, CVM
correct, masculine noun
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Coût qui se calcule en divisant le coût variable global par la production correspondante [...] Le coût variable décroît d'abord, passe par un minimum, puis croît. 2, record 3, French, - co%C3%BBt%20variable%20moyen
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Contabilidad general
Record 3, Main entry term, Spanish
- coste variable medio
1, record 3, Spanish, coste%20variable%20medio
correct, masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record number: 3, Textual support number: 1 DEF
Cociente del coste variable total por el número de unidades producidas. 1, record 3, Spanish, - coste%20variable%20medio
Record 3, Key term(s)
- costo variable medio
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