TERMIUM Plus®

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ECART TOTAL PART MARCHE [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2008-12-12

English

Subject field(s)
  • Cost Accounting
DEF

[The] difference between the actual market share percentage and the budgeted market share percentage times the actual market size in units times the budgeted weighted average unit contribution margin.

OBS

The market share variance is one of the two components of the sales quantity variance.

French

Domaine(s)
  • Comptabilité analytique
DEF

Écart correspondant à la différence entre la part relative réelle de marché et la part relative prévue au budget, multipliée par la taille réelle du marché, et multipliée par la marge préétablie sur coûts variables.

OBS

L'écart sur part de marché constitue l'une des composantes de l'écart total sur volume des ventes.

Spanish

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