TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

COUT CONTROLABLE [2 records]

Record 1 2025-01-14

English

Subject field(s)
  • Cost Accounting
  • Management Control
Key term(s)
  • non controllable cost

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
DEF

Coût attribué à une section ou un service, mais dont le chef de cette section ou de ce service ne peut être tenu responsable.

Key term(s)
  • coût non-contrôlable

Spanish

Save record 1

Record 2 2025-01-14

English

Subject field(s)
  • Cost Accounting
  • Management Control
DEF

A cost that can be influenced by the action of the responsible manager.

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
DEF

[...] coût qui dépend, en totalité ou partiellement [...], du pouvoir de décision et d’action d’un responsable ou d’un groupe de responsables clairement identifié au sein de l’entreprise.

Spanish

Save record 2

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© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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