TERMIUM Plus®
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SECTOR GASTOS [1 record]
Record 1 - internal organization data 2010-04-07
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Management Control
- Corporate Structure
Record 1, Main entry term, English
- cost centre
1, record 1, English, cost%20centre
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost center 2, record 1, English, cost%20center
correct
- burden centre 3, record 1, English, burden%20centre
correct, see observation
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A centre established in order to control the accumulation of operating costs incurred by a subdivision of a responsibility centre. 4, record 1, English, - cost%20centre
Record number: 1, Textual support number: 1 OBS
Could be an organizational division, department, or unit of machines or persons (or both) having common supervision; a single machine and its operating force; any activity within a manufacturing plant or other operating unit. 5, record 1, English, - cost%20centre
Record number: 1, Textual support number: 2 OBS
In manufacturing enterprises, a cost center is often called a burden centre. 6, record 1, English, - cost%20centre
Record 1, Key term(s)
- burden center
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Contrôle de gestion
- Structures de l'entreprise
Record 1, Main entry term, French
- centre de coûts
1, record 1, French, centre%20de%20co%C3%BBts
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- section de coûts 2, record 1, French, section%20de%20co%C3%BBts
correct, feminine noun
- centre de frais 3, record 1, French, centre%20de%20frais
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Section pour laquelle un aménagement approprié des comptes permet de connaître et de contrôler les coûts d'exploitation ou de production la concernant. 2, record 1, French, - centre%20de%20co%C3%BBts
Record number: 1, Textual support number: 1 OBS
L'unité constituée en centre de coûts peut être une division, une section, une usine, un groupe d'employés ou une combinaison de ces composantes. 4, record 1, French, - centre%20de%20co%C3%BBts
Record 1, Key term(s)
- centre de coût
- section de coût
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Control de gestión
- Estructura de la empresa
Record 1, Main entry term, Spanish
- centro de coste
1, record 1, Spanish, centro%20de%20coste
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- sector de gastos 2, record 1, Spanish, sector%20de%20gastos
masculine noun
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Término contable que se utiliza para agrupar los importes de determinados conceptos de ingresos y gastos, y como instrumento esencial para el control de las funciones realizadas por una empresa o por diversas áreas de ella. 1, record 1, Spanish, - centro%20de%20coste
Record 1, Key term(s)
- centro de costo
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