TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT CONTROLE [34 records]
Record 1 - internal organization data 2025-02-04
Record 1, English
Record 1, Subject field(s)
- Applications of Automation
- Collaboration with WIPO
Record 1, Main entry term, English
- trajectory optimization
1, record 1, English, trajectory%20optimization
correct, noun
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Trajectory optimization can be used to enhance robotic motion and, in some examples, minimize the time a robot spends on travel in addition to optimizing or satisfying other requirements or restrictions for a given scenario. Optimization may be used to minimize time elapsed during travel in addition to reducing chances for error. In the example of a robotic picking environment wherein a robotic device is used to pick and place items, trajectory optimization may be used to reduce the chance of dropping an object by losing grip or suction stability creating smooth paths and reducing jerky movements, in addition to optimizing other parameters. Furthermore, optimizing the trajectories of a robot when picking and placing objects can increase the number of picks a robot can complete in a given time period and reduce the amount of time spent fixing errors due to issues like dropping or collisions. 1, record 1, English, - trajectory%20optimization
Record number: 1, Textual support number: 1 OBS
trajectory optimization: designation validated by a Canadian subject-matter expert from Université Laval. 2, record 1, English, - trajectory%20optimization
Record 1, Key term(s)
- SearchOnlyKey1
Record 1, French
Record 1, Domaine(s)
- Automatisation et applications
- Collaboration avec l'OMPI
Record 1, Main entry term, French
- optimisation de trajectoires
1, record 1, French, optimisation%20de%20trajectoires
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Un paradigme de programmation unifié permet également d’unifier les outils de conception. En effet, l'écriture de bibliothèques de fonctions de coût et de contraintes prend tout son sens une fois que l'on a pu montrer que la même architecture est utilisable quelque soit la structure du problème à résoudre. De ce constat, [la suite logicielle] s’est enrichi d’une couche propre à la robotique, l'optimisation de trajectoires. Cette couche définit des trajectoires robotiques sous forme de splines, c'est-à-dire de courbes paramétrées par des points de contrôle. Il est alors naturel de tenter de vouloir altérer ces points de contrôle afin de raffiner le comportement de la trajectoire : tenter de minimiser le temps nécessaire pour réaliser le mouvement, ou l'énergie ou tout autre critère adéquat. 1, record 1, French, - optimisation%20de%20trajectoires
Record number: 1, Textual support number: 1 OBS
optimisation de trajectoires : désignation validée par un spécialiste canadien de l’Université Laval. 2, record 1, French, - optimisation%20de%20trajectoires
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Automatización y aplicaciones
- Colaboración con la OMPI
Record 1, Main entry term, Spanish
- optimización de trayectorias
1, record 1, Spanish, optimizaci%C3%B3n%20de%20trayectorias
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 CONT
La optimización de trayectorias es uno de los temas de mayor interés para la planeación de movimientos, la cual tiene amplias aplicaciones en las áreas de robótica y manipuladores […] Generalmente, la optimización está enfocada en determinar una trayectoria que asegure el mejor uso de los recursos mecánicos del robot móvil considerando las restricciones cinemáticas impuestas por la forma de la trayectoria. Puesto que existen muchos tipos de robots con diferentes capacidades, limitaciones y aplicaciones, es complicado establecer una definición general de ''ruta óptima''. Básicamente, la optimización se centra en dos aspectos importantes: la energía y la seguridad. 1, record 1, Spanish, - optimizaci%C3%B3n%20de%20trayectorias
Record 2 - internal organization data 2017-02-13
Record 2, English
Record 2, Subject field(s)
- Accounting
- Production (Economics)
- Government Accounting
Record 2, Main entry term, English
- cost driver
1, record 2, English, cost%20driver
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The factor that determines how a cost will vary. For example, number of transactions may drive data processing operation costs; full-time equivalents may drive personnel costs. 2, record 2, English, - cost%20driver
Record number: 2, Textual support number: 1 CONT
The indirect basis is also called a cost driver. Cost allocated this way may include vehicles, administrative overhead and accommodation overhead. ... Respectively the corresponding cost drivers are kilometers, person-years and a combination of square footage and type of space. 3, record 2, English, - cost%20driver
Record 2, French
Record 2, Domaine(s)
- Comptabilité
- Production (Économie)
- Comptabilité publique
Record 2, Main entry term, French
- inducteur de coût
1, record 2, French, inducteur%20de%20co%C3%BBt
correct, see observation, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- générateur de coût 1, record 2, French, g%C3%A9n%C3%A9rateur%20de%20co%C3%BBt
correct, see observation, masculine noun
- élément de coût 2, record 2, French, %C3%A9l%C3%A9ment%20de%20co%C3%BBt
correct, see observation, masculine noun
- déterminant 3, record 2, French, d%C3%A9terminant
correct, masculine noun
- facteur générateur de coût 4, record 2, French, facteur%20g%C3%A9n%C3%A9rateur%20de%20co%C3%BBt
correct, see observation, masculine noun
- facteur inducteur de coût 4, record 2, French, facteur%20inducteur%20de%20co%C3%BBt
correct, see observation, masculine noun
- facteur de coût 5, record 2, French, facteur%20de%20co%C3%BBt
correct, see observation, masculine noun
- déterminant critique de coût 6, record 2, French, d%C3%A9terminant%20critique%20de%20co%C3%BBt
masculine noun
- déterminant de coût 6, record 2, French, d%C3%A9terminant%20de%20co%C3%BBt
masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Facteur dont on a déterminé qu’il est la cause de certains coûts associés à une activité, ce qui permet de justifier le rattachement de ces coûts aux produits ou services consommateurs de cette activité. 3, record 2, French, - inducteur%20de%20co%C3%BBt
Record number: 2, Textual support number: 1 CONT
L’élément de coût est un facteur qui détermine dans quelle mesure un coût variera. Par exemple, le nombre d’opérations peut dicter les coûts de traitement de l’information; les équivalents temps plein peuvent dicter les frais de personnel. 2, record 2, French, - inducteur%20de%20co%C3%BBt
Record number: 2, Textual support number: 2 CONT
Cette production pourra être des heures machines, des tonnes de matières, et des heures de main-d’œuvre comme par le passé, mais elle pourra aussi être spécifique à chaque activité de nos anciens centres d’analyse. Dans ces derniers la production prend généralement la forme d’une transaction : logistique(réception, mouvement, etc.), d’équilibrage(ordre de fabrication, affectation de personnel, etc.), de contrôle(de qualité, de conformité, etc.) ou de mise à jour(comptabilité, informatique, etc.). La mise en évidence des activités doit aller de pair avec la définition de ce qui cause cette activité et c'est cette cause qui sera érigée en inducteur de coût. 5, record 2, French, - inducteur%20de%20co%C3%BBt
Record number: 2, Textual support number: 1 OBS
Les équivalents «facteur générateur de coût», «facteur inducteur de coût» et les formes abrégées correspondantes «facteur de coût», «générateur de coût» et «inducteur de coût» ont été proposés par le Comité de terminologie française de l’Ordre des comptables agréés du Québec (septembre 1992). 4, record 2, French, - inducteur%20de%20co%C3%BBt
Record number: 2, Textual support number: 2 OBS
L’expression «élément de coût» est surtout utilisée dans le domaine de la comptabilité publique. 2, record 2, French, - inducteur%20de%20co%C3%BBt
Record 2, Key term(s)
- facteur générateur de coûts
- facteur inducteur de coûts
- inducteur de coûts
- générateur de coûts
- facteur de coûts
- déterminant critique de coûts
- déterminant de coûts
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad
- Producción (Economía)
- Contabilidad pública
Record 2, Main entry term, Spanish
- impulsor de costos
1, record 2, Spanish, impulsor%20de%20costos
correct, masculine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
Record number: 2, Textual support number: 1 DEF
Elemento del que depende el consumo de costos por parte de las actividades, ya que determina la cantidad o volumen de actividades realizadas […] 1, record 2, Spanish, - impulsor%20de%20costos
Record number: 2, Textual support number: 1 CONT
[…] por ejemplo, la distancia del espacio físico es un perfecto impulsor de costos, que permite conocer la cantidad de actividades de traslados a realizar dentro de la empresa […] 1, record 2, Spanish, - impulsor%20de%20costos
Record 3 - internal organization data 2017-01-31
Record 3, English
Record 3, Subject field(s)
- Laws of the Market (Economy)
Record 3, Main entry term, English
- neo-keynesian model 1, record 3, English, neo%2Dkeynesian%20model
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 OBS
neo-keynesian model: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 3, English, - neo%2Dkeynesian%20model
Record 3, French
Record 3, Domaine(s)
- Lois du marché (Économie)
Record 3, Main entry term, French
- modèle néo-keynésien
1, record 3, French, mod%C3%A8le%20n%C3%A9o%2Dkeyn%C3%A9sien
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
Record 3, Textual support, French
Record number: 3, Textual support number: 1 OBS
Propose une explication désagrégée de la demande globale dans laquelle les variables financières influent sur la dépense totale par divers canaux :coût du capital, ampleur du patrimoine financier, rationnement du crédit et éventuellement dispositifs de contrôle réglementaires. 1, record 3, French, - mod%C3%A8le%20n%C3%A9o%2Dkeyn%C3%A9sien
Record number: 3, Textual support number: 2 OBS
modèle néo-keynésien : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques. 2, record 3, French, - mod%C3%A8le%20n%C3%A9o%2Dkeyn%C3%A9sien
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2014-11-25
Record 4, English
Record 4, Subject field(s)
- Cost Accounting
- Quality Control (Management)
- Financial and Budgetary Management
Record 4, Main entry term, English
- appraisal cost
1, record 4, English, appraisal%20cost
correct
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record number: 4, Textual support number: 1 CONT
Appraisal costs are costs for inspecting and testing supplied products or services, work in progress, end items, processes, returns, etc. 2, record 4, English, - appraisal%20cost
Record number: 4, Textual support number: 2 CONT
Appraisal cost: the cost to evaluating an output to be sure it is error free. 3, record 4, English, - appraisal%20cost
Record 4, French
Record 4, Domaine(s)
- Comptabilité analytique
- Contrôle de la qualité (Gestion)
- Gestion budgétaire et financière
Record 4, Main entry term, French
- coût d’évaluation de la qualité
1, record 4, French, co%C3%BBt%20d%26rsquo%3B%C3%A9valuation%20de%20la%20qualit%C3%A9
correct, masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- coût de contrôle de conformité 1, record 4, French, co%C3%BBt%20de%20contr%C3%B4le%20de%20conformit%C3%A9
correct, masculine noun
- coût des contrôles de qualité 1, record 4, French, co%C3%BBt%20des%20contr%C3%B4les%20de%20qualit%C3%A9
correct, masculine noun
- coût d’évaluation 1, record 4, French, co%C3%BBt%20d%26rsquo%3B%C3%A9valuation
correct, masculine noun
- coût de détection 2, record 4, French, co%C3%BBt%20de%20d%C3%A9tection
correct, masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 DEF
Élément du coût d’obtention de la qualité constitué de l’ensemble des coûts afférents à l’évaluation de la conformité d’un produit ou d’un service aux spécifications et aux normes de qualité définies, notamment les coûts de l’inspection ou de l’essai des matières, des en-cours et des produits finis. 1, record 4, French, - co%C3%BBt%20d%26rsquo%3B%C3%A9valuation%20de%20la%20qualit%C3%A9
Record number: 4, Textual support number: 1 CONT
Les coûts de détection. Il s’agit des dépenses engagées pour identifier les anomalies et les chiffrer; cela comprend les contrôles effectués, les tests, le coût des moyens mis en œuvre, le temps des personnes qui réalisent ces activités [...] 3, record 4, French, - co%C3%BBt%20d%26rsquo%3B%C3%A9valuation%20de%20la%20qualit%C3%A9
Record 4, Key term(s)
- coût de contrôle
Record 4, Spanish
Record 4, Textual support, Spanish
Record 5 - internal organization data 2014-03-11
Record 5, English
Record 5, Subject field(s)
- Market Prices
- Economic Planning
Record 5, Main entry term, English
- target costing
1, record 5, English, target%20costing
correct
Record 5, Abbreviations, English
Record 5, Synonyms, English
- target budgeting 2, record 5, English, target%20budgeting
correct
Record 5, Textual support, English
Record number: 5, Textual support number: 1 DEF
A cost control technique that lays down the maximum amount that a particular product should cost. 3, record 5, English, - target%20costing
Record number: 5, Textual support number: 1 OBS
The cost is determined by deducting a required profit margin from the price that the product is expected to sell at in a competitive market. 3, record 5, English, - target%20costing
Record 5, French
Record 5, Domaine(s)
- Prix (Commercialisation)
- Planification économique
Record 5, Main entry term, French
- gestion par coût cible
1, record 5, French, gestion%20par%20co%C3%BBt%20cible
correct, feminine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
- gestion par coût objectif 1, record 5, French, gestion%20par%20co%C3%BBt%20objectif
correct, feminine noun
- méthode des coûts cibles 2, record 5, French, m%C3%A9thode%20des%20co%C3%BBts%20cibles
correct, feminine noun
Record 5, Textual support, French
Record number: 5, Textual support number: 1 DEF
Méthode de gestion et de contrôle des coûts appliquée avant même la conception du produit ou du service, par laquelle on détermine le niveau de coût de revient à viser pour le produit ou le service à développer, en partant d’un prix cible et d’une marge de profit acceptables. 1, record 5, French, - gestion%20par%20co%C3%BBt%20cible
Record number: 5, Textual support number: 1 OBS
Une fois le coût cible établi, on conçoit le produit ou le service de manière à ce que son coût de revient corresponde au coût cible. Par la suite, on instaure un processus d’amélioration continue pour assurer le contrôle des coûts. 1, record 5, French, - gestion%20par%20co%C3%BBt%20cible
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 2012-01-05
Record 6, English
Record 6, Subject field(s)
- Taxation
- Investment
Record 6, Main entry term, English
- tax shield
1, record 6, English, tax%20shield
correct
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, Textual support, English
Record number: 6, Textual support number: 1 CONT
Both the double dip and the tower structure make investment outside Canada less costly than investment in Canada. Other things being equal, the mismatch between the interest deduction in Canada and the non-taxability of foreign-source earnings acts as an incentive to Canadian business to locate new operations-and the jobs they provide-in other countries, rather than in Canada. Put differently, the "tax shield" provided by the extra deduction reduces the cost to a Canadian corporation of acquiring and operating foreign subsidiaries. Through that deduction Canada is in effect subsidizing the expansion of multinational corporations, both foreign-owned and Canadian-owned, from bases in Canada. 2, record 6, English, - tax%20shield
Record 6, French
Record 6, Domaine(s)
- Fiscalité
- Investissements et placements
Record 6, Main entry term, French
- bouclier fiscal
1, record 6, French, bouclier%20fiscal
correct, masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record number: 6, Textual support number: 1 CONT
Grâce aux mécanismes favorisant le cumul de déductions et aux structures étagées, il est moins coûteux d’investir à l'étranger que d’investir au Canada. Toutes choses étant égales par ailleurs, le fait que les intérêts sont déductibles au Canada tandis que les gains de source étrangère ne sont pas assujettis à l'impôt encourage les entreprises canadiennes à localiser leurs nouvelles activités-et les emplois qui en découlent-dans des pays étrangers plutôt qu'au Canada. En d’autres termes, le «bouclier fiscal» qu'offre la déduction supplémentaire réduit le coût, pour une société canadienne, qui est lié à l'acquisition et à l'exploitation de filiales étrangères. Au moyen de cette déduction, le Canada se trouve en fait à subventionner l'expansion de sociétés multinationales-qu'elles soient sous contrôle étranger ou canadien-à partir d’assises au Canada. 2, record 6, French, - bouclier%20fiscal
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 2011-08-30
Record 7, English
Record 7, Subject field(s)
- Cost Accounting
Record 7, Main entry term, English
- standard cost
1, record 7, English, standard%20cost
correct
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record number: 7, Textual support number: 1 DEF
The projected cost, usually based on normal production or operating conditions, of an activity, operation, process or unit of product, established as a basis for control and reporting. 2, record 7, English, - standard%20cost
Record number: 7, Textual support number: 1 CONT
The usefulness of a cost accounting system is increased when predetermined cost estimates for materials, labour, and factory overhead are included in the system to serve as bench marks against which actual costs may be compared. These predetermined cost estimates are called standard costs. A standard cost is the cost that should be incurred to produce a product or to perform an operation under realistic and achievable conditions. 3, record 7, English, - standard%20cost
Record number: 7, Textual support number: 1 OBS
Compare to "actual cost" and "budgeted cost". 4, record 7, English, - standard%20cost
Record 7, French
Record 7, Domaine(s)
- Comptabilité analytique
Record 7, Main entry term, French
- coût standard
1, record 7, French, co%C3%BBt%20standard
correct, masculine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
- coût de revient standard 2, record 7, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient préétabli 2, record 7, French, co%C3%BBt%20de%20revient%20pr%C3%A9%C3%A9tabli
correct, masculine noun
- coût préétabli 2, record 7, French, co%C3%BBt%20pr%C3%A9%C3%A9tabli
correct, masculine noun
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Coût d’une activité, d’une opération, d’un procédé, d’un produit ou d’un service, évalué a priori au moyen d’une analyse à la fois technique et économique. 2, record 7, French, - co%C3%BBt%20standard
Record number: 7, Textual support number: 1 CONT
La notion de coût standard correspond à ce que les coûts devraient être compte tenu de certaines normes d’efficacité à satisfaire dans l'utilisation des ressources. Le coût standard facilite certains traitements analytiques, permet le contrôle de gestion par l'analyse des écarts et facilite la présentation des résultats. 2, record 7, French, - co%C3%BBt%20standard
Record number: 7, Textual support number: 1 OBS
Les notions de «coût standard» et «coût normalisé» sont souvent confondues dans les sources canadiennes; selon nos conclusions, ces termes ne sont pas synonymes. 3, record 7, French, - co%C3%BBt%20standard
Record 7, Spanish
Record 7, Campo(s) temático(s)
- Contabilidad de costos
Record 7, Main entry term, Spanish
- costo estándar
1, record 7, Spanish, costo%20est%C3%A1ndar
correct, masculine noun
Record 7, Abbreviations, Spanish
Record 7, Synonyms, Spanish
- coste estándar 2, record 7, Spanish, coste%20est%C3%A1ndar
correct, masculine noun, Spain
Record 7, Textual support, Spanish
Record number: 7, Textual support number: 1 DEF
Pronóstico o predeterminación de lo que deberán ser los costos actuales en condiciones proyectadas, que servirá de base para el control de los costos y como medida de la eficiencia productiva (o estándar de comparación) cuando se comparen finalmente con los costos reales. 1, record 7, Spanish, - costo%20est%C3%A1ndar
Record 8 - internal organization data 2011-04-18
Record 8, English
Record 8, Subject field(s)
- Military Materiel Management
Record 8, Main entry term, English
- regulated item
1, record 8, English, regulated%20item
correct, NATO, standardized
Record 8, Abbreviations, English
Record 8, Synonyms, English
- controlled item 1, record 8, English, controlled%20item
correct, NATO, standardized
Record 8, Textual support, English
Record number: 8, Textual support number: 1 DEF
Any item whose issue to a user is subject to control by an appropriate authority for reasons that may include cost, scarcity, technical or hazardous nature, or operational significance. 2, record 8, English, - regulated%20item
Record number: 8, Textual support number: 1 OBS
regulated item; controlled item: terms and definition standardized by NATO. 3, record 8, English, - regulated%20item
Record 8, French
Record 8, Domaine(s)
- Gestion du matériel militaire
Record 8, Main entry term, French
- article contrôlé
1, record 8, French, article%20contr%C3%B4l%C3%A9
correct, masculine noun, NATO, standardized
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record number: 8, Textual support number: 1 DEF
Tout article dont la distribution à un utilisateur est soumise au contrôle d’une autorité compétente, en raison, en particulier, de son coût, de sa rareté, de sa nature technique ou du danger qu'il présente, ou encore de son importance sur le plan opérationnel. 2, record 8, French, - article%20contr%C3%B4l%C3%A9
Record number: 8, Textual support number: 1 OBS
article contrôlé : terme et définition normalisés par l’OTAN. 3, record 8, French, - article%20contr%C3%B4l%C3%A9
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 2010-10-13
Record 9, English
Record 9, Subject field(s)
- Organization Planning
Record 9, Main entry term, English
- risk manager
1, record 9, English, risk%20manager
correct
Record 9, Abbreviations, English
Record 9, Synonyms, English
- risk management adviser 1, record 9, English, risk%20management%20adviser
correct
Record 9, Textual support, English
Record number: 9, Textual support number: 1 CONT
Obviously managers will need advice, help and training in the management of risk and this will be the key task of the risk management adviser. In some company structures, it will not be possible for the risk manager ... to have a purely advisory role and he will be expected to take on some specific executive functions. Most commonly these will be in the field of risk financing, with the placing of insurance and the management of self-insurance schemes as the most important features. 1, record 9, English, - risk%20manager
Record 9, French
Record 9, Domaine(s)
- Planification d'organisation
Record 9, Main entry term, French
- gestionnaire des risques
1, record 9, French, gestionnaire%20des%20risques
correct, masculine and feminine noun
Record 9, Abbreviations, French
Record 9, Synonyms, French
- gestionnaire du risque 1, record 9, French, gestionnaire%20du%20risque
correct, masculine and feminine noun
- risk manager 2, record 9, French, risk%20manager
correct, masculine noun, France
- risk-manager 3, record 9, French, risk%2Dmanager
masculine noun
- manager du risque 1, record 9, French, manager%20du%20risque
masculine noun
- manageur du risque 4, record 9, French, manageur%20du%20risque
masculine noun
Record 9, Textual support, French
Record number: 9, Textual support number: 1 CONT
Les fonctions de contrôle du risk-manager sont très variées : responsable du plan de survie de l'entreprise, il doit également contrôler périodiquement l'ensemble des procédures de prévention et de gestion des risques existants; de même que l'opportunité, l'intérêt et le coût des différents programmes d’assurance [...] De plus, le risk manager a à s’informer en permanence des phénomènes nouveaux survenant à l'intérieur ou à l'extérieur de l'entreprise, dans la mesure où ceux-ci sont ou seront à l'origine de risques potentiels [...] Le risk manager devient l'agent catalyseur de la prise de conscience des événements, des tendances, des ruptures susceptibles d’affecter les objectifs de l'entreprise et, à fortiori, sa survie. 3, record 9, French, - gestionnaire%20des%20risques
Record number: 9, Textual support number: 1 OBS
manageur : Cette graphie, puisée des Rectifications de l’orthographe recommandées par le Conseil supérieur de la langue française, est attestée dans le Petit Robert (2004). 4, record 9, French, - gestionnaire%20des%20risques
Record 9, Key term(s)
- risk manageur
- risk-manageur
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 2010-09-23
Record 10, English
Record 10, Subject field(s)
- Accounting
- Amalgamation and Partnerships (Finance)
Record 10, Main entry term, English
- push-down accounting
1, record 10, English, push%2Ddown%20accounting
correct
Record 10, Abbreviations, English
Record 10, Synonyms, English
- new basis accounting 2, record 10, English, new%20basis%20accounting
correct
Record 10, Textual support, English
Record number: 10, Textual support number: 1 DEF
An accounting technique used in special circumstances whereby the separate financial statements of an acquired subsidiary company reflect its assets and liabilities at values attributed to them in the purchase transaction. 3, record 10, English, - push%2Ddown%20accounting
Record number: 10, Textual support number: 1 CONT
... push-down accounting is acceptable only when virtually all the voting common shares of a subsidiary have been acquired and no significant public interest remains. Push-down accounting results in an acquiring company's cost in a business combination accounted for by the purchase method being imputed to the assets and liabilities in the financial statements of the acquired company. 4, record 10, English, - push%2Ddown%20accounting
Record 10, French
Record 10, Domaine(s)
- Comptabilité
- Fusion, absorption et coparticipation (Finances)
Record 10, Main entry term, French
- réévaluation des comptes d’une filiale
1, record 10, French, r%C3%A9%C3%A9valuation%20des%20comptes%20d%26rsquo%3Bune%20filiale
correct, feminine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
- réévaluation des comptes 2, record 10, French, r%C3%A9%C3%A9valuation%20des%20comptes
correct, feminine noun
Record 10, Textual support, French
Record number: 10, Textual support number: 1 DEF
Technique de réévaluation intégrale des actifs et des passifs d’une entreprise acquise, qui consiste à attribuer aux actifs et aux passifs inscrits dans les comptes de cette entreprise des valeurs révisées en fonction du prix d’acquisition assumé par l’acquéreur pour les titres de participation de l’entreprise. 1, record 10, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%26rsquo%3Bune%20filiale
Record number: 10, Textual support number: 1 OBS
Par suite de l'application de cette technique, il y a correspondance entre le coût d’acquisition pour l'acquéreur et la valeur attribuée aux actifs et aux passifs de l'entreprise acquise dans les comptes de celle-ci. Cette technique est utilisée lorsque la totalité ou la quasi-totalité des titres de participation de l'entreprise a été acquise, dans le cadre d’une ou de plusieurs opérations, par un acquéreur qui prend ainsi le contrôle de l'entreprise. 1, record 10, French, - r%C3%A9%C3%A9valuation%20des%20comptes%20d%26rsquo%3Bune%20filiale
Record 10, Spanish
Record 10, Textual support, Spanish
Record 11 - internal organization data 2010-03-05
Record 11, English
Record 11, Subject field(s)
- Production Management
- Financial and Budgetary Management
- Cost Accounting
Record 11, Main entry term, English
- production control
1, record 11, English, production%20control
correct
Record 11, Abbreviations, English
Record 11, Synonyms, English
- production management 1, record 11, English, production%20management
correct
Record 11, Textual support, English
Record 11, French
Record 11, Domaine(s)
- Gestion de la production
- Gestion budgétaire et financière
- Comptabilité analytique
Record 11, Main entry term, French
- gestion de la production
1, record 11, French, gestion%20de%20la%20production
correct, feminine noun
Record 11, Abbreviations, French
Record 11, Synonyms, French
- contrôle de la production 1, record 11, French, contr%C3%B4le%20de%20la%20production
correct, feminine noun
Record 11, Textual support, French
Record number: 11, Textual support number: 1 DEF
Organisation et contrôle de la fonction production d’une entreprise, dans le but d’assurer la production en quantité et qualité voulues, dans les délais désirés et au minimum de coût, en tenant compte de la technologie, des méthodes et procédés de production, des impératifs commerciaux et des attentes des clients. 1, record 11, French, - gestion%20de%20la%20production
Record 11, Spanish
Record 11, Textual support, Spanish
Record 12 - internal organization data 2009-10-21
Record 12, English
Record 12, Subject field(s)
- Financial Accounting
Record 12, Main entry term, English
- monitoring cost
1, record 12, English, monitoring%20cost
correct
Record 12, Abbreviations, English
Record 12, Synonyms, English
Record 12, Textual support, English
Record 12, French
Record 12, Domaine(s)
- Comptabilité générale
Record 12, Main entry term, French
- coût de contrôle
1, record 12, French, co%C3%BBt%20de%20contr%C3%B4le
correct, masculine noun
Record 12, Abbreviations, French
Record 12, Synonyms, French
Record 12, Textual support, French
Record number: 12, Textual support number: 1 DEF
Dans l’application de la théorie de la délégation, partie du coût de délégation engagée pour limiter les actions du délégataire qui pourraient compromettre les intérêts du délégant. 1, record 12, French, - co%C3%BBt%20de%20contr%C3%B4le
Record 12, Spanish
Record 12, Textual support, Spanish
Record 13 - internal organization data 2006-11-08
Record 13, English
Record 13, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 13, Main entry term, English
- cost control
1, record 13, English, cost%20control
correct
Record 13, Abbreviations, English
Record 13, Synonyms, English
- cost management 2, record 13, English, cost%20management
correct
Record 13, Textual support, English
Record number: 13, Textual support number: 1 OBS
the main objectives of cost control are to measure efficiency and to keep costs within a specified range. 3, record 13, English, - cost%20control
Record 13, French
Record 13, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 13, Main entry term, French
- contrôle des coûts
1, record 13, French, contr%C3%B4le%20des%20co%C3%BBts
correct, masculine noun
Record 13, Abbreviations, French
Record 13, Synonyms, French
- maîtrise des coûts 2, record 13, French, ma%C3%AEtrise%20des%20co%C3%BBts
correct, feminine noun
Record 13, Textual support, French
Record number: 13, Textual support number: 1 DEF
Ensemble de mesures prises et de techniques utilisées pour s’assurer que le niveau des coûts engagés demeure dans les limites établies, par exemple le contrôle budgétaire et la méthode du coût standard. 2, record 13, French, - contr%C3%B4le%20des%20co%C3%BBts
Record 13, Spanish
Record 13, Campo(s) temático(s)
- Contabilidad de costos
- Gestión presupuestaria y financiera
Record 13, Main entry term, Spanish
- control de costes
1, record 13, Spanish, control%20de%20costes
correct, masculine noun
Record 13, Abbreviations, Spanish
Record 13, Synonyms, Spanish
- control de costos 2, record 13, Spanish, control%20de%20costos
correct, masculine noun
Record 13, Textual support, Spanish
Record 14 - internal organization data 2006-11-08
Record 14, English
Record 14, Subject field(s)
- Cost Accounting
- Corporate Management (General)
Record 14, Main entry term, English
- cost management system
1, record 14, English, cost%20management%20system
correct
Record 14, Abbreviations, English
- CMS 1, record 14, English, CMS
correct
Record 14, Synonyms, English
Record 14, Textual support, English
Record 14, French
Record 14, Domaine(s)
- Comptabilité analytique
- Gestion de l'entreprise (Généralités)
Record 14, Main entry term, French
- système de gestion des coûts
1, record 14, French, syst%C3%A8me%20de%20gestion%20des%20co%C3%BBts
correct, masculine noun
Record 14, Abbreviations, French
Record 14, Synonyms, French
Record 14, Textual support, French
Record number: 14, Textual support number: 1 DEF
Système de planification et de contrôle de gestion qui a pour objet la détermination du coût des ressources consommées par les activités importantes de l'entité, la mesure de l'efficacité et de l'efficience des activités exécutées, la mise en évidence des activités inutilement coûteuses, la minimisation des stocks, l'évaluation d’activités nouvelles susceptibles d’améliorer le rendement de l'entité, et la mesure de paramètres tels que la qualité, la capacité et la flexibilité. 1, record 14, French, - syst%C3%A8me%20de%20gestion%20des%20co%C3%BBts
Record 14, Spanish
Record 14, Textual support, Spanish
Record 15 - internal organization data 2006-10-06
Record 15, English
Record 15, Subject field(s)
- Inventory and Material Management
Record 15, Main entry term, English
- ordering cost
1, record 15, English, ordering%20cost
correct
Record 15, Abbreviations, English
Record 15, Synonyms, English
Record 15, Textual support, English
Record number: 15, Textual support number: 1 DEF
In calculating economic order quantities, the costs which increase with the number of orders placed. Includes costs related to the clerical work of preparing, issuing, following and receiving orders, physical handling of goods, inspections, and machine set-up costs, if the order is being manufactured. (The Materiel Asset Lexicon, 1992, Supply and Services Canada). 2, record 15, English, - ordering%20cost
Record 15, French
Record 15, Domaine(s)
- Gestion des stocks et du matériel
Record 15, Main entry term, French
- coût de passation d’une commande
1, record 15, French, co%C3%BBt%20de%20passation%20d%26rsquo%3Bune%20commande
correct, masculine noun
Record 15, Abbreviations, French
Record 15, Synonyms, French
- coût de commande 2, record 15, French, co%C3%BBt%20de%20commande
correct, masculine noun
Record 15, Textual support, French
Record number: 15, Textual support number: 1 DEF
Coût regroupant, pour un article ou pour une famille d’articles suffisamment homogène, les dépenses nécessaires à la préparation et à l'établissement d’une commande ainsi qu'au contrôle de son exécution. 1, record 15, French, - co%C3%BBt%20de%20passation%20d%26rsquo%3Bune%20commande
Record 15, Spanish
Record 15, Textual support, Spanish
Record 16 - internal organization data 2006-06-08
Record 16, English
Record 16, Subject field(s)
- Accounting
Record 16, Main entry term, English
- agency cost
1, record 16, English, agency%20cost
correct
Record 16, Abbreviations, English
Record 16, Synonyms, English
Record 16, Textual support, English
Record number: 16, Textual support number: 1 DEF
Costs which the shareholders of a company assume to ensure management conduct aimed at satisfying their interests. 2, record 16, English, - agency%20cost
Record number: 16, Textual support number: 1 OBS
Definition reproduced from the CAPITAL Business Dictionary with the permission of LID Editorial Empresarial. 3, record 16, English, - agency%20cost
Record 16, French
Record 16, Domaine(s)
- Comptabilité
Record 16, Main entry term, French
- coût de délégation
1, record 16, French, co%C3%BBt%20de%20d%C3%A9l%C3%A9gation
correct, masculine noun
Record 16, Abbreviations, French
Record 16, Synonyms, French
- coût de mandat 1, record 16, French, co%C3%BBt%20de%20mandat
correct, masculine noun
- coût d’encadrement 2, record 16, French, co%C3%BBt%20d%26rsquo%3Bencadrement
correct, masculine noun
- coût d’agence 1, record 16, French, co%C3%BBt%20d%26rsquo%3Bagence
avoid, calque, see observation, masculine noun
Record 16, Textual support, French
Record number: 16, Textual support number: 1 DEF
Dans l’application de la théorie de la délégation, moins-value reliée à la délégation de la responsabilité de gérance. Cette moins-value s’explique par les attitudes divergentes des deux parties qui composent la relation délégant-délégataire, soit les associés ou actionnaires, d’une part, et les gestionnaires de la société, d’autre part, et correspond à la différence entre la valeur de fait de la société gérée par les gestionnaires à qui les actionnaires ont délégué la responsabilité de gérance et la valeur potentielle de l’entreprise souhaitée par les actionnaires. 1, record 16, French, - co%C3%BBt%20de%20d%C3%A9l%C3%A9gation
Record number: 16, Textual support number: 1 OBS
Le gestionnaire étant réputé agir en fonction de ses intérêts personnels, il est nécessaire de recourir à des mesures de contrôle(coût de contrôle) et à des mesures destinées à assurer la qualité de la relation contractuelle(coût de fidélisation). 1, record 16, French, - co%C3%BBt%20de%20d%C3%A9l%C3%A9gation
Record number: 16, Textual support number: 2 OBS
L’expression «coût d’agence» est une traduction malencontreuse de l’anglais. 1, record 16, French, - co%C3%BBt%20de%20d%C3%A9l%C3%A9gation
Record 16, Spanish
Record 16, Campo(s) temático(s)
- Contabilidad
Record 16, Main entry term, Spanish
- coste de representación
1, record 16, Spanish, coste%20de%20representaci%C3%B3n
correct, masculine noun, Spain
Record 16, Abbreviations, Spanish
Record 16, Synonyms, Spanish
Record 16, Textual support, Spanish
Record number: 16, Textual support number: 1 DEF
Aquellos a los que los accionistas de una empresa hacen frente para asegurar una conducta por parte de la dirección encaminada a satisfacer sus intereses. 1, record 16, Spanish, - coste%20de%20representaci%C3%B3n
Record number: 16, Textual support number: 1 OBS
coste de representación: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 16, Spanish, - coste%20de%20representaci%C3%B3n
Record 16, Key term(s)
- costo de representación
Record 17 - internal organization data 2004-09-17
Record 17, English
Record 17, Subject field(s)
- Statistical Surveys
- Work and Production
Record 17, Main entry term, English
- sequential analysis
1, record 17, English, sequential%20analysis
correct
Record 17, Abbreviations, English
Record 17, Synonyms, English
- sequence analysis 2, record 17, English, sequence%20analysis
correct
Record 17, Textual support, English
Record number: 17, Textual support number: 1 OBS
Cutting the cost of quality control. Sequential analysis is an advanced technique by which the number of items sampled is cut to the absolute minimum. The procedure is to inspect only as many as will give the necessary reliability and then stop sampling. The decision to stop is based on a complex calculation. 3, record 17, English, - sequential%20analysis
Record 17, French
Record 17, Domaine(s)
- Sondages et enquêtes (Statistique)
- Travail et production
Record 17, Main entry term, French
- analyse séquentielle
1, record 17, French, analyse%20s%C3%A9quentielle
correct, feminine noun
Record 17, Abbreviations, French
Record 17, Synonyms, French
- analyse progressive 2, record 17, French, analyse%20progressive
correct, feminine noun
Record 17, Textual support, French
Record number: 17, Textual support number: 1 DEF
Analyse permettant de [réduire] le coût des opérations de contrôle de la qualité en [diminuant] au maximum le nombre d’articles constitutifs de l'échantillon lorsque celui-ci a atteint un niveau de précision suffisant. 3, record 17, French, - analyse%20s%C3%A9quentielle
Record 17, Spanish
Record 17, Campo(s) temático(s)
- Encuestas estadísticas
- Trabajo y producción
Record 17, Main entry term, Spanish
- análisis secuencial
1, record 17, Spanish, an%C3%A1lisis%20secuencial
correct, masculine noun
Record 17, Abbreviations, Spanish
Record 17, Synonyms, Spanish
Record 17, Textual support, Spanish
Record 18 - internal organization data 2003-09-29
Record 18, English
Record 18, Subject field(s)
- Industrial Techniques and Processes
- Applications of Automation
Record 18, Main entry term, English
- advanced manufacturing technology
1, record 18, English, advanced%20manufacturing%20technology
correct
Record 18, Abbreviations, English
- AMT 2, record 18, English, AMT
correct
Record 18, Synonyms, English
Record 18, Textual support, English
Record number: 18, Textual support number: 1 CONT
Advanced manufacturing technologies (AMT) ... enable firms to more rapidly produce higher-quality, less-costly products with enhanced features. ... Products and systems incorporating AMT are used to enhance design, scheduling, production, storage and distribution activities. AMT are embodied in machine tools; computer-controlled machinery; machine vision systems; robotics; automated production and processing systems; process sensors; and instrumentation and control systems. AMT in the form of industrial software are closely associated with product and process design and control. 3, record 18, English, - advanced%20manufacturing%20technology
Record number: 18, Textual support number: 1 OBS
The next generation of manufacturing, referred to as "agile" manufacturing, integrates design, production and inventory control, allowing fast and economic product changes within and between production facilities, and incorporates new information technology applications. The increased use of new materials is forcing the development of advanced processing machinery, particularly in high-volume sectors such as automotive. 3, record 18, English, - advanced%20manufacturing%20technology
Record number: 18, Textual support number: 2 OBS
Compare with "computer integrated manufacturing; CIM" (in French: "productique"). 4, record 18, English, - advanced%20manufacturing%20technology
Record 18, Key term(s)
- agile manufacturing
- advanced manufacturing technologies
Record 18, French
Record 18, Domaine(s)
- Techniques industrielles
- Automatisation et applications
Record 18, Main entry term, French
- technologie de fabrication de pointe
1, record 18, French, technologie%20de%20fabrication%20de%20pointe
correct, feminine noun
Record 18, Abbreviations, French
- TFP 2, record 18, French, TFP
correct, feminine noun
Record 18, Synonyms, French
- technologie manufacturière de pointe 3, record 18, French, technologie%20manufacturi%C3%A8re%20de%20pointe
correct, feminine noun
- équipements avancés de production 4, record 18, French, %C3%A9quipements%20avanc%C3%A9s%20de%20production
masculine noun, plural
Record 18, Textual support, French
Record number: 18, Textual support number: 1 CONT
Les technologies de fabrication de pointe(TFP) [...] permettent aux entreprises de fabriquer plus rapidement et à moindre coût des produits de meilleure qualité, aux fonctions améliorées. [...] Les produits et systèmes qui utilisent les TFP sont employés pour améliorer les activités de conception, d’ordonnancement, de production, d’entreposage et de distribution. On trouve des éléments de TFP dans les machines-outils, les machines pilotées par ordinateur, les systèmes de visionique, la robotique, les systèmes de production et de transformation automatisés, les détecteurs de procédés, et les instruments et systèmes de contrôle. Les TFP sous forme de logiciels industriels sont étroitement liées à la conception et au contrôle des produits et procédés. 2, record 18, French, - technologie%20de%20fabrication%20de%20pointe
Record number: 18, Textual support number: 1 OBS
La prochaine génération de TFP, que l’on appelle celle de la «fabrication agile», combinera conception, production et gestion des stocks. Elle permettra ainsi de modifier les produits de façon rapide et économique à l’intérieur des usines de production et entre celles-ci, et elle incorporera les nouvelles applications de la technologie de l’information. L’utilisation croissante de nouveaux matériaux exige la création de machines de pointe, surtout dans les secteurs où le volume de production est élevé, comme celui de l’automobile. 2, record 18, French, - technologie%20de%20fabrication%20de%20pointe
Record 18, Key term(s)
- technologies de fabrication de pointe
- équipement avancé de production
- fabrication agile
Record 18, Spanish
Record 18, Campo(s) temático(s)
- Procesos y técnicas industriales
- Automatización y aplicaciones
Record 18, Main entry term, Spanish
- tecnología avanzada de fabricación
1, record 18, Spanish, tecnolog%C3%ADa%20avanzada%20de%20fabricaci%C3%B3n
correct, feminine noun
Record 18, Abbreviations, Spanish
Record 18, Synonyms, Spanish
Record 18, Textual support, Spanish
Record number: 18, Textual support number: 1 OBS
Expresión utilizada para hacer referencia a los procesos productivos en los que se aplica un enfoque integrador de los sistemas más modernos, tanto de soportes electrónicos (hardware), como de programación (software), y de optimización del empleo de recursos humanos. 1, record 18, Spanish, - tecnolog%C3%ADa%20avanzada%20de%20fabricaci%C3%B3n
Record 18, Key term(s)
- tecnología de fabricación avanzada
Record 19 - internal organization data 2002-04-05
Record 19, English
Record 19, Subject field(s)
- Cost Accounting
Record 19, Main entry term, English
- standard cost system
1, record 19, English, standard%20cost%20system
correct
Record 19, Abbreviations, English
Record 19, Synonyms, English
- standard costing 2, record 19, English, standard%20costing
correct
- standard cost accounting 3, record 19, English, standard%20cost%20accounting
correct
Record 19, Textual support, English
Record number: 19, Textual support number: 1 DEF
A form of estimated cost system in which costs of production are recorded on the basis of predetermined standards with a view to achieving control through analysis of variances between actual and standard conditions. 4, record 19, English, - standard%20cost%20system
Record 19, Key term(s)
- standard cost method of inventory
Record 19, French
Record 19, Domaine(s)
- Comptabilité analytique
Record 19, Main entry term, French
- méthode des coûts standards
1, record 19, French, m%C3%A9thode%20des%20co%C3%BBts%20standards
correct, feminine noun
Record 19, Abbreviations, French
Record 19, Synonyms, French
- méthode des coûts standard 2, record 19, French, m%C3%A9thode%20des%20co%C3%BBts%20standard
correct, feminine noun
- coût standard 3, record 19, French, co%C3%BBt%20standard
correct, masculine noun
- méthode du prix de revient standard 4, record 19, French, m%C3%A9thode%20du%20prix%20de%20revient%20standard
correct, feminine noun
- méthode du coût de revient standard 5, record 19, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient standard 5, record 19, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- méthode de comptabilisation à coûts préétablis 5, record 19, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
- comptabilisation à coûts préétablis 5, record 19, French, comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
Record 19, Textual support, French
Record number: 19, Textual support number: 1 DEF
Méthode de détermination du coût de revient d’un produit ou d’un service qui consiste à comptabiliser les éléments du coût de production à des montants qui reflètent des normes établies d’avance en vue d’exercer un meilleur contrôle au moyen de comparaisons entre les coûts réels et les coûts préétablis. 5, record 19, French, - m%C3%A9thode%20des%20co%C3%BBts%20standards
Record 19, Key term(s)
- méthode des standards
Record 19, Spanish
Record 19, Campo(s) temático(s)
- Contabilidad de costos
Record 19, Main entry term, Spanish
- contabilidad de costos estándar
1, record 19, Spanish, contabilidad%20de%20costos%20est%C3%A1ndar
feminine noun
Record 19, Abbreviations, Spanish
Record 19, Synonyms, Spanish
- método por costo estándar 2, record 19, Spanish, m%C3%A9todo%20por%20costo%20est%C3%A1ndar
masculine noun
Record 19, Textual support, Spanish
Record 20 - internal organization data 2001-09-06
Record 20, English
Record 20, Subject field(s)
- Finance
Record 20, Main entry term, English
- control cost
1, record 20, English, control%20cost
correct
Record 20, Abbreviations, English
Record 20, Synonyms, English
- cost of control 1, record 20, English, cost%20of%20control
correct
Record 20, Textual support, English
Record number: 20, Textual support number: 1 CONT
control costs result when tasks are performed to assure that the product or service meets specification requirements (ultimately satisfy the customer). These costs are heavily affected by management decisions in areas other than quality and are directly altered and amended by management. 1, record 20, English, - control%20cost
Record 20, French
Record 20, Domaine(s)
- Finances
Record 20, Main entry term, French
- coût d’effectuer un contrôle
1, record 20, French, co%C3%BBt%20d%26rsquo%3Beffectuer%20un%20contr%C3%B4le
masculine noun
Record 20, Abbreviations, French
Record 20, Synonyms, French
Record 20, Textual support, French
Record 20, Spanish
Record 20, Textual support, Spanish
Record 21 - internal organization data 2001-09-06
Record 21, English
Record 21, Subject field(s)
- Estimating (Construction)
Record 21, Main entry term, English
- cost control
1, record 21, English, cost%20control
correct
Record 21, Abbreviations, English
Record 21, Synonyms, English
Record 21, Textual support, English
Record number: 21, Textual support number: 1 DEF
The employment of management devices in the performance of any necessary operation so that pre-established objectives of quality, quantity, and time may be attained at the lowest possible outlay for goods and services. Such devices include a carefully prepared and reviewed bill of materials; instructions; standards of performance; competent supervision; cost limits on items and operations; and studies, interim reports, and decisions based on these reports. 2, record 21, English, - cost%20control
Record 21, French
Record 21, Domaine(s)
- Évaluation et estimation (Construction)
Record 21, Main entry term, French
- contrôle des coûts
1, record 21, French, contr%C3%B4le%20des%20co%C3%BBts
correct, masculine noun
Record 21, Abbreviations, French
Record 21, Synonyms, French
- maîtrise des coûts 1, record 21, French, ma%C3%AEtrise%20des%20co%C3%BBts
correct, feminine noun
- contrôle du coût 2, record 21, French, contr%C3%B4le%20du%20co%C3%BBt
masculine noun
Record 21, Textual support, French
Record number: 21, Textual support number: 1 DEF
Emploi de mécanismes de gestion dans l’accomplissement des travaux nécessaires en vue d’atteindre les objectifs fixés à l’avance relativement à la qualité et au temps, avec le minimum de déboursés pour les biens et les services. Ces mécanismes comprennent un bordereau matières, des instructions, des normes d’exécution, une surveillance compétente, des plafonds quant au coût des articles et aux frais d’exploitation, ainsi que des études, des rapports préliminaires et des décisions fondées sur ces rapports. 2, record 21, French, - contr%C3%B4le%20des%20co%C3%BBts
Record 21, Spanish
Record 21, Textual support, Spanish
Record 22 - internal organization data 2000-09-19
Record 22, English
Record 22, Subject field(s)
- Management Control
- Financial and Budgetary Management
Record 22, Main entry term, English
- cost object controlling 1, record 22, English, cost%20object%20controlling
Record 22, Abbreviations, English
Record 22, Synonyms, English
Record 22, French
Record 22, Domaine(s)
- Contrôle de gestion
- Gestion budgétaire et financière
Record 22, Main entry term, French
- contrôle des objets de coût
1, record 22, French, contr%C3%B4le%20des%20objets%20de%20co%C3%BBt
masculine noun
Record 22, Abbreviations, French
Record 22, Synonyms, French
Record 22, Textual support, French
Record 22, Spanish
Record 22, Textual support, Spanish
Record 23 - internal organization data 2000-06-28
Record 23, English
Record 23, Subject field(s)
- Telecommunications
- Electrical Engineering
- Amplifiers (Electronics)
Record 23, Main entry term, English
- erbium-doped fiber-optical amplifier
1, record 23, English, erbium%2Ddoped%20fiber%2Doptical%20amplifier
correct
Record 23, Abbreviations, English
Record 23, Synonyms, English
- erbium amplifier 2, record 23, English, erbium%20amplifier
correct
- erbium doped fiber optical amplifier 3, record 23, English, erbium%20doped%20fiber%20optical%20amplifier
correct
- erbium-doped fiber optical amplifier 4, record 23, English, erbium%2Ddoped%20fiber%20optical%20amplifier
correct
Record 23, Textual support, English
Record number: 23, Textual support number: 1 OBS
For the case of the erbium-doped fiber-optical amplifier, its high performance has been the major impetus to developing amplified lightwave systems for terrestrial and undersea applications. These amplifiers may also compensate losses in distribution systems such as cable television, and in a variety of optical networks, ranging from local area networks to a national information superhighway. New uses of optical amplifiers that will be discussed include their role in wavelength converters and optical phase conjugators, automatic routing in the switching fabric, and optical regeneration of digital data. 1, record 23, English, - erbium%2Ddoped%20fiber%2Doptical%20amplifier
Record 23, Key term(s)
- erbium-doped fibre-optical amplifier
- erbium doped fibre optical amplifier
- erbium-doped fibre optical amplifier
Record 23, French
Record 23, Domaine(s)
- Télécommunications
- Électrotechnique
- Amplificateurs (Électronique)
Record 23, Main entry term, French
- amplificateur de fibre dopée à l’erbium
1, record 23, French, amplificateur%20de%20fibre%20dop%C3%A9e%20%C3%A0%20l%26rsquo%3Berbium
correct, masculine noun
Record 23, Abbreviations, French
Record 23, Synonyms, French
- amplificateur optique à fibre dopée à l’erbium 2, record 23, French, amplificateur%20optique%20%C3%A0%20fibre%20dop%C3%A9e%20%C3%A0%20l%26rsquo%3Berbium
correct, masculine noun
- EDFA 3, record 23, French, EDFA
correct, masculine noun
- EDFA 3, record 23, French, EDFA
- amplificateur optique de puissance à fibre dopée à l’erbium 4, record 23, French, amplificateur%20optique%20de%20puissance%20%C3%A0%20fibre%20dop%C3%A9e%20%C3%A0%20l%26rsquo%3Berbium
masculine noun
- EDFA 4, record 23, French, EDFA
correct, masculine noun
- EDFA 4, record 23, French, EDFA
Record 23, Textual support, French
Record number: 23, Textual support number: 1 CONT
Présentement, l'INO offre un amplificateur à fibre optique dopée à l'erbium adapté pour des utilisations générales, à faible coût, compact et complet. L'amplificateur comprend la source de tension, tous les composants et leur contrôle, sans oublier les composants optiques dont la diode laser qui sert au pompage, la fibre dopée, le coupleur et l'isolateur. Ce système de base assure plus de 20 db de gain net sur toute la largeur de bande de plus de 40 nm. La puissance de saturation à la sortie est supérieure à 3 dBm pour une puissance de pompage de 20 mW à 980 nm tout en conservant un facteur de bruit inférieur à 4 dB. 5, record 23, French, - amplificateur%20de%20fibre%20dop%C3%A9e%20%C3%A0%20l%26rsquo%3Berbium
Record number: 23, Textual support number: 1 PHR
EDFA à contrôle de gain, à gain fixé («locked»), à gain spectral aplani. 6, record 23, French, - amplificateur%20de%20fibre%20dop%C3%A9e%20%C3%A0%20l%26rsquo%3Berbium
Record 23, Spanish
Record 23, Textual support, Spanish
Record 24 - internal organization data 1998-03-04
Record 24, English
Record 24, Subject field(s)
- Correction and Proofreading (Printing)
Record 24, Main entry term, English
- press proof
1, record 24, English, press%20proof
correct
Record 24, Abbreviations, English
Record 24, Synonyms, English
- press pull 2, record 24, English, press%20pull
Record 24, Textual support, English
Record number: 24, Textual support number: 1 DEF
A proof pulled on the actual production press (as opposed to a proofing press) to show exactly how the form will look when printed. Press proofs are expensive and are normally requested only for special jobs. 1, record 24, English, - press%20proof
Record number: 24, Textual support number: 1 OBS
Not to be confused with "final proof". Although all press proofs are final proofs, i.e. the last proofs pulled, not all final proofs are press proofs since the latter are pulled only for special jobs. 1, record 24, English, - press%20proof
Record 24, French
Record 24, Domaine(s)
- Correction d'épreuves (Imprimerie)
Record 24, Main entry term, French
- tierce
1, record 24, French, tierce
correct, feminine noun
Record 24, Abbreviations, French
Record 24, Synonyms, French
Record 24, Textual support, French
Record number: 24, Textual support number: 1 DEF
Dernière épreuve de contrôle permettant la vérification des dernières corrections avant le tirage définitif. En fait, la tierce est tirée sur la presse à imprimer au début du tirage et constitue la première feuille du tirage. A cause de son coût élevé, la tierce n’ est produite que pour certains livres à caractère scientifique ou pour des éditions soignées. 2, record 24, French, - tierce
Record 24, Spanish
Record 24, Textual support, Spanish
Record 25 - internal organization data 1998-01-30
Record 25, English
Record 25, Subject field(s)
- Taxation
Record 25, Main entry term, English
- bump-up
1, record 25, English, bump%2Dup
correct
Record 25, Abbreviations, English
Record 25, Synonyms, English
- bump 1, record 25, English, bump
correct
Record 25, Textual support, English
Record 25, French
Record 25, Domaine(s)
- Fiscalité
Record 25, Main entry term, French
- majoration du coût
1, record 25, French, majoration%20du%20co%C3%BBt
correct, feminine noun
Record 25, Abbreviations, French
Record 25, Synonyms, French
- majoration 1, record 25, French, majoration
correct, feminine noun
Record 25, Textual support, French
Record number: 25, Textual support number: 1 DEF
Augmentation du coût d’un bien, permise par les lois fiscales, à une société mère qui reçoit d’une filiale, le plus souvent dans le cadre d’une réorganisation ou par suite de la liquidation de la filiale, des biens immobilisés non amortissables que la filiale détenait depuis sa prise de contrôle par la société mère. 1, record 25, French, - majoration%20du%20co%C3%BBt
Record number: 25, Textual support number: 1 OBS
La majoration peut également s’appliquer dans le cas de la liquidation d’une société de personnes dont les biens sont transférés à une société par actions. 1, record 25, French, - majoration%20du%20co%C3%BBt
Record 25, Spanish
Record 25, Textual support, Spanish
Record 26 - internal organization data 1998-01-22
Record 26, English
Record 26, Subject field(s)
- Organizations, Administrative Units and Committees
- Remuneration (Personnel Management)
Record 26, Main entry term, English
- SCAFS Change Control Committee 1, record 26, English, SCAFS%20Change%20Control%20Committee
Record 26, Abbreviations, English
Record 26, Synonyms, English
Record 26, Textual support, English
Record number: 26, Textual support number: 1 OBS
SCAFS: Salary Costing and Forecasting System 1, record 26, English, - SCAFS%20Change%20Control%20Committee
Record 26, Key term(s)
- Salary Costing and Forecasting System Change Control Committee
Record 26, French
Record 26, Domaine(s)
- Organismes, unités administratives et comités
- Rémunération (Gestion du personnel)
Record 26, Main entry term, French
- Comité sur le contrôle des changements au SCPCT
1, record 26, French, Comit%C3%A9%20sur%20le%20contr%C3%B4le%20des%20changements%20au%20SCPCT
unofficial, masculine noun
Record 26, Abbreviations, French
Record 26, Synonyms, French
Record 26, Textual support, French
Record number: 26, Textual support number: 1 OBS
SCPCT : Système de calcul et de prévision du coût des traitements 2, record 26, French, - Comit%C3%A9%20sur%20le%20contr%C3%B4le%20des%20changements%20au%20SCPCT
Record 26, Key term(s)
- Comité sur le contrôle des changements au Système de calcul et de prévision du coût des traitements
Record 26, Spanish
Record 26, Textual support, Spanish
Record 27 - internal organization data 1997-03-24
Record 27, English
Record 27, Subject field(s)
- Financial and Budgetary Management
- Public Sector Budgeting
- Government Accounting
Record 27, Main entry term, English
- program of restraint
1, record 27, English, program%20of%20restraint
correct
Record 27, Abbreviations, English
Record 27, Synonyms, English
- restraint program 2, record 27, English, restraint%20program
correct
Record 27, Textual support, English
Record number: 27, Textual support number: 1 CONT
The key to this program of restraint is the continuation of the Expenditure Control Plan, together with tight controls on the cost of government operations. 3, record 27, English, - program%20of%20restraint
Record 27, French
Record 27, Domaine(s)
- Gestion budgétaire et financière
- Budget des collectivités publiques
- Comptabilité publique
Record 27, Main entry term, French
- programme de restrictions
1, record 27, French, programme%20de%20restrictions
correct, masculine noun
Record 27, Abbreviations, French
Record 27, Synonyms, French
Record 27, Textual support, French
Record number: 27, Textual support number: 1 CONT
Le pivot de ce programme de restrictions est la poursuite du Plan de contrôle des dépenses, ainsi que des contrôles serrés du coût des opérations gouvernementales. 2, record 27, French, - programme%20de%20restrictions
Record 27, Key term(s)
- programme de restriction
Record 27, Spanish
Record 27, Textual support, Spanish
Record 28 - internal organization data 1997-01-01
Record 28, English
Record 28, Subject field(s)
- Statutes and Regulations (Transportation)
Record 28, Main entry term, English
- terminal cost 1, record 28, English, terminal%20cost
Record 28, Abbreviations, English
Record 28, Synonyms, English
Record 28, Textual support, English
Record 28, French
Record 28, Domaine(s)
- Législation et réglementation (Transports)
Record 28, Main entry term, French
- coût du service de contrôle terminal
1, record 28, French, co%C3%BBt%20du%20service%20de%20contr%C3%B4le%20terminal
masculine noun
Record 28, Abbreviations, French
Record 28, Synonyms, French
Record 28, Textual support, French
Record number: 28, Textual support number: 1 OBS
Source(s) : Comité des transports - octobre 1994. 1, record 28, French, - co%C3%BBt%20du%20service%20de%20contr%C3%B4le%20terminal
Record 28, Spanish
Record 28, Textual support, Spanish
Record 29 - internal organization data 1992-11-24
Record 29, English
Record 29, Subject field(s)
- Federal Administration
Record 29, Main entry term, English
- Cost Control of Projects
1, record 29, English, Cost%20Control%20of%20Projects
correct
Record 29, Abbreviations, English
Record 29, Synonyms, English
Record 29, Textual support, English
Record number: 29, Textual support number: 1 CONT
... Treasury Board policy on Cost Control of Projects. 1, record 29, English, - Cost%20Control%20of%20Projects
Record 29, French
Record 29, Domaine(s)
- Administration fédérale
Record 29, Main entry term, French
- contrôle du coût des projets
1, record 29, French, contr%C3%B4le%20du%20co%C3%BBt%20des%20projets
correct, masculine noun
Record 29, Abbreviations, French
Record 29, Synonyms, French
Record 29, Textual support, French
Record number: 29, Textual support number: 1 CONT
(...) la politique du Conseil du Trésor sur le contrôle du coût des projets. 1, record 29, French, - contr%C3%B4le%20du%20co%C3%BBt%20des%20projets
Record number: 29, Textual support number: 1 OBS
Terme tiré du Manuel du Conseil du Trésor, Gestion des biens immobiliers 2, record 29, French, - contr%C3%B4le%20du%20co%C3%BBt%20des%20projets
Record 29, Spanish
Record 29, Textual support, Spanish
Record 30 - internal organization data 1987-01-26
Record 30, English
Record 30, Subject field(s)
- Business and Administrative Documents
- Federal Administration
Record 30, Main entry term, English
- central-control record
1, record 30, English, central%2Dcontrol%20record
correct
Record 30, Abbreviations, English
Record 30, Synonyms, English
Record 30, Textual support, English
Record number: 30, Textual support number: 1 CONT
Departmental internal control systems ... shall include verification of the following: ... that appropriate internal procedures are established with respect to the use of the Central Travel Service (CTS) ... as a minimum, these control procedures shall include: ... maintenance of a central-control record by travel number including identification of the traveller, the appropriate financial coding, the date of travel and the transportation cost involved; ... 1, record 30, English, - central%2Dcontrol%20record
Record 30, French
Record 30, Domaine(s)
- Écrits commerciaux et administratifs
- Administration fédérale
Record 30, Main entry term, French
- dossier central de contrôle
1, record 30, French, dossier%20central%20de%20contr%C3%B4le
correct, masculine noun
Record 30, Abbreviations, French
Record 30, Synonyms, French
Record 30, Textual support, French
Record number: 30, Textual support number: 1 CONT
Les systèmes de contrôle interne des ministères(...) doivent permettre :(...) d’établir les procédures internes voulues en ce qui concerne le recours au Service central des voyages(SCV)(...) les procédures de contrôle devraient, à tout le moins, comprendre les mesures suivantes :(...) tenir un dossier central de contrôle par numéro de voyage qui fera mention du nom du voyageur, du code financier approprié, de la date du voyage et du coût du transport;(...) 1, record 30, French, - dossier%20central%20de%20contr%C3%B4le
Record 30, Spanish
Record 30, Textual support, Spanish
Record 31 - internal organization data 1986-07-28
Record 31, English
Record 31, Subject field(s)
- Financial and Budgetary Management
- Cost Accounting
Record 31, Main entry term, English
- estimated cost
1, record 31, English, estimated%20cost
correct
Record 31, Abbreviations, English
Record 31, Synonyms, English
Record 31, Textual support, English
Record number: 31, Textual support number: 1 DEF
A calculated amount, as distinguished from an actual outlay, based upon related cost experience, prevailing wages and prices, or anticipated future conditions, usually for the purposes of contract negotiation, budgetary or cost control, or a material item, project, job, contract, or function, or part thereof. 2, record 31, English, - estimated%20cost
Record 31, French
Record 31, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité analytique
Record 31, Main entry term, French
- coût estimatif
1, record 31, French, co%C3%BBt%20estimatif
correct, masculine noun
Record 31, Abbreviations, French
Record 31, Synonyms, French
- coût prévu 2, record 31, French, co%C3%BBt%20pr%C3%A9vu
masculine noun
- coût anticipé 3, record 31, French, co%C3%BBt%20anticip%C3%A9
masculine noun
Record 31, Textual support, French
Record number: 31, Textual support number: 1 DEF
Montant, distinct des dépenses réelles, calculé en se fondant sur le prix de revient effectif dans un domaine connexe, sur les taux régnants de salaires et de prix ou sur les conditions prévues, ordinairement aux fins de négociation d’un contrat, de contrôle budgétaire ou de contrôle du coût, ou en vue d’un article de matériel, d’un projet, d’un ouvrage, d’un contrat ou d’une fonction, ou encore d’une partie de l'un d’eux. 4, record 31, French, - co%C3%BBt%20estimatif
Record 31, Spanish
Record 31, Textual support, Spanish
Record 32 - internal organization data 1983-08-30
Record 32, English
Record 32, Subject field(s)
- Financial Accounting
Record 32, Main entry term, English
- noncontrollable costs 1, record 32, English, noncontrollable%20costs
Record 32, Abbreviations, English
Record 32, Synonyms, English
Record 32, Textual support, English
Record number: 32, Textual support number: 1 OBS
costs which are not subject to control by the person or persons being evaluated. 1, record 32, English, - noncontrollable%20costs
Record 32, Key term(s)
- noncontrollable cost
Record 32, French
Record 32, Domaine(s)
- Comptabilité générale
Record 32, Main entry term, French
- coûts incontrôlables 1, record 32, French, co%C3%BBts%20incontr%C3%B4lables
Record 32, Abbreviations, French
Record 32, Synonyms, French
- coûts non contrôlés 1, record 32, French, co%C3%BBts%20non%20contr%C3%B4l%C3%A9s
Record 32, Textual support, French
Record 32, Key term(s)
- coût incontrôlable
- coût non contrôlé
Record 32, Spanish
Record 32, Textual support, Spanish
Record 33 - internal organization data 1983-01-25
Record 33, English
Record 33, Subject field(s)
- Finance
Record 33, Main entry term, English
- budget amount 1, record 33, English, budget%20amount
Record 33, Abbreviations, English
Record 33, Synonyms, English
Record 33, Textual support, English
Record number: 33, Textual support number: 1 OBS
The dollar amount for any financial plan serving as an estimate of and a control over future operations. 1, record 33, English, - budget%20amount
Record 33, French
Record 33, Domaine(s)
- Finances
Record 33, Main entry term, French
- montant prévu au budget 1, record 33, French, montant%20pr%C3%A9vu%20au%20budget
Record 33, Abbreviations, French
Record 33, Synonyms, French
Record 33, Textual support, French
Record number: 33, Textual support number: 1 OBS
Montant qui figure dans un plan financier et qui constitue une estimation du coût des opérations à venir en même temps qu'un point de repère aux fins de contrôle. 1, record 33, French, - montant%20pr%C3%A9vu%20au%20budget
Record 33, Spanish
Record 33, Textual support, Spanish
Record 34 - internal organization data 1976-06-19
Record 34, English
Record 34, Subject field(s)
- Financial and Budgetary Management
- Financial Accounting
Record 34, Main entry term, English
- cost control record 1, record 34, English, cost%20control%20record
Record 34, Abbreviations, English
Record 34, Synonyms, English
Record 34, French
Record 34, Domaine(s)
- Gestion budgétaire et financière
- Comptabilité générale
Record 34, Main entry term, French
- détail relatif au contrôle du coût
1, record 34, French, d%C3%A9tail%20relatif%20au%20contr%C3%B4le%20du%20co%C3%BBt
masculine noun
Record 34, Abbreviations, French
Record 34, Synonyms, French
Record 34, Textual support, French
Record 34, Spanish
Record 34, Textual support, Spanish
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