TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT DIFFERENTIEL [10 records]
Record 1 - internal organization data 2014-01-29
Record 1, English
Record 1, Subject field(s)
- Econometrics
- General Medicine, Hygiene and Health
Record 1, Main entry term, English
- incremental cost-effectiveness ratio
1, record 1, English, incremental%20cost%2Deffectiveness%20ratio
correct, standardized
Record 1, Abbreviations, English
- ICER 2, record 1, English, ICER
correct, standardized
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The additional cost of the more expensive intervention compared with the less expensive intervention, divided by the difference between the effects of the interventions on the patients (the additional cost per QALY [quality adjusted life year], for example). 1, record 1, English, - incremental%20cost%2Deffectiveness%20ratio
Record number: 1, Textual support number: 1 OBS
incremental cost-effectiveness ratio; ICER: term, abbreviation and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 3, record 1, English, - incremental%20cost%2Deffectiveness%20ratio
Record 1, Key term(s)
- incremental cost/effectiveness ratio
Record 1, French
Record 1, Domaine(s)
- Économétrie
- Médecine générale, hygiène et santé
Record 1, Main entry term, French
- rapport coût/efficacité différentiel
1, record 1, French, rapport%20co%C3%BBt%2Fefficacit%C3%A9%20diff%C3%A9rentiel
correct, masculine noun, standardized
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût additionnel de l’intervention la plus onéreuse par rapport au coût de l’intervention la moins onéreuse, divisé par la différence entre les effets des interventions sur les patients (le coût additionnel par AVAQ [année de vie ajustée par la qualité], par exemple). 1, record 1, French, - rapport%20co%C3%BBt%2Fefficacit%C3%A9%20diff%C3%A9rentiel
Record number: 1, Textual support number: 1 OBS
On voit le plus souvent l’expression coût-efficacité avec un trait d’union, mais cette graphie est discutable. En effet, le trait d’union sert à créer une apposition (mot composé) dans un rapport de coordination (avion-citerne) ou de subordination (auto-école), alors qu’en fait il s’agit ici d’une mise en relation : coût par rapport à l’efficacité. On peut réduire l’ambiguïté que crée le trait d’union en le remplaçant par une barre oblique, qui marque une relation ou une opposition entre deux éléments. 1, record 1, French, - rapport%20co%C3%BBt%2Fefficacit%C3%A9%20diff%C3%A9rentiel
Record number: 1, Textual support number: 2 OBS
rapport coût/efficacité différentiel : terme et définition normalisés par l'Institut national d’excellence en santé et en services sociaux(INESSS) et le Bureau de la traduction. 2, record 1, French, - rapport%20co%C3%BBt%2Fefficacit%C3%A9%20diff%C3%A9rentiel
Record 1, Key term(s)
- rapport coût-efficacité différentiel
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-01-06
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Government Accounting
Record 2, Main entry term, English
- incremental cost
1, record 2, English, incremental%20cost
correct, standardized
Record 2, Abbreviations, English
Record 2, Synonyms, English
- differential cost 2, record 2, English, differential%20cost
correct
- marginal cost 3, record 2, English, marginal%20cost
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the cost of an option and the cost of another option with which it is compared. 4, record 2, English, - incremental%20cost
Record number: 2, Textual support number: 1 OBS
incremental cost: term and definition standardized by the Health Technology Assessment (HTA) Glossary English Editorial Board and the Translation Bureau. 5, record 2, English, - incremental%20cost
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Comptabilité publique
Record 2, Main entry term, French
- coût différentiel
1, record 2, French, co%C3%BBt%20diff%C3%A9rentiel
correct, masculine noun, standardized
Record 2, Abbreviations, French
Record 2, Synonyms, French
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Variation du coût total de production, de commercialisation, etc., résultant d’un choix particulier. 2, record 2, French, - co%C3%BBt%20diff%C3%A9rentiel
Record number: 2, Textual support number: 1 OBS
La détermination du coût différentiel permet au gestionnaire d’apprécier les effets d’un accroissement ou d’une baisse d’activité en comparant la variation des produits d’exploitation attendus et des charges prévisibles. 2, record 2, French, - co%C3%BBt%20diff%C3%A9rentiel
Record number: 2, Textual support number: 2 OBS
Il faut éviter de confondre la notion de «coût différentiel» avec celle de «coût variable». Ces deux coûts ne sont semblables que dans les cas où les charges de structure ne sont pas modifiées par la variation du niveau d’activité. 2, record 2, French, - co%C3%BBt%20diff%C3%A9rentiel
Record number: 2, Textual support number: 3 OBS
coût différentiel : terme normalisé par l'Institut national d’excellence en santé et en services sociaux(INESSS) et le Bureau de la traduction. 3, record 2, French, - co%C3%BBt%20diff%C3%A9rentiel
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
- Contabilidad pública
Record 2, Main entry term, Spanish
- coste marginal
1, record 2, Spanish, coste%20marginal
masculine noun, Spain
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- coste diferencial 1, record 2, Spanish, coste%20diferencial
masculine noun, Spain
Record 2, Textual support, Spanish
Record 3 - internal organization data 2013-05-15
Record 3, English
Record 3, Subject field(s)
- Cost Accounting
Record 3, Main entry term, English
- incremental cost-allocation method
1, record 3, English, incremental%20cost%2Dallocation%20method
correct
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Textual support, English
Record number: 3, Textual support number: 1 DEF
[A technique] that ranks the individual users of a cost object in the order of users most responsible for the common costs and then uses this ranking to allocate costs among those users. 2, record 3, English, - incremental%20cost%2Dallocation%20method
Record 3, French
Record 3, Domaine(s)
- Comptabilité analytique
Record 3, Main entry term, French
- méthode du coût de prestation différentiel
1, record 3, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20prestation%20diff%C3%A9rentiel
correct, feminine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- méthode du coût de fourniture différentiel 1, record 3, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20fourniture%20diff%C3%A9rentiel
correct, feminine noun
Record 3, Textual support, French
Record number: 3, Textual support number: 1 DEF
Méthode de répartition des coûts communs à plusieurs sections ou activités selon laquelle on attribue les coûts à chacune en suivant un ordre préétabli, la principale section ou activité bénéficiaire se voyant attribuer en premier son coût de prestation séparé, puis la suivante le coût additionnel découlant de l’ajout d’une autre section ou activité bénéficiaire de la prestation commune, et ainsi de suite. 1, record 3, French, - m%C3%A9thode%20du%20co%C3%BBt%20de%20prestation%20diff%C3%A9rentiel
Record 3, Spanish
Record 3, Textual support, Spanish
Record 4 - internal organization data 2001-10-09
Record 4, English
Record 4, Subject field(s)
- Cost of Living
Record 4, Main entry term, English
- cost-of-living differential factor 1, record 4, English, cost%2Dof%2Dliving%20differential%20factor
Record 4, Abbreviations, English
Record 4, Synonyms, English
Record 4, Textual support, English
Record 4, French
Record 4, Domaine(s)
- Coût de la vie
Record 4, Main entry term, French
- différentiel de coût de la vie
1, record 4, French, diff%C3%A9rentiel%20de%20co%C3%BBt%20de%20la%20vie
masculine noun
Record 4, Abbreviations, French
Record 4, Synonyms, French
- coefficient d’ajustement au coût de la vie 2, record 4, French, coefficient%20d%26rsquo%3Bajustement%20au%20co%C3%BBt%20de%20la%20vie
masculine noun
- écart de coût de la vie 2, record 4, French, %C3%A9cart%20de%20co%C3%BBt%20de%20la%20vie
masculine noun
Record 4, Textual support, French
Record number: 4, Textual support number: 1 OBS
Élément du système d’ajustement des pensions. 1, record 4, French, - diff%C3%A9rentiel%20de%20co%C3%BBt%20de%20la%20vie
Record 4, Spanish
Record 4, Campo(s) temático(s)
- Costo de vida
Record 4, Main entry term, Spanish
- coeficiente de ajuste por diferencias del costo de vida
1, record 4, Spanish, coeficiente%20de%20ajuste%20por%20diferencias%20del%20costo%20de%20vida
masculine noun
Record 4, Abbreviations, Spanish
Record 4, Synonyms, Spanish
Record 4, Textual support, Spanish
Record 4, Key term(s)
- coeficiente de ajuste por diferencias del coste de vida
Record 5 - internal organization data 1991-10-07
Record 5, English
Record 5, Subject field(s)
- Finance
Record 5, Main entry term, English
- incremental cost standard 1, record 5, English, incremental%20cost%20standard
Record 5, Abbreviations, English
Record 5, Synonyms, English
Record 5, French
Record 5, Domaine(s)
- Finances
Record 5, Main entry term, French
- critère de coût différentiel
1, record 5, French, crit%C3%A8re%20de%20co%C3%BBt%20diff%C3%A9rentiel
masculine noun
Record 5, Abbreviations, French
Record 5, Synonyms, French
Record 5, Textual support, French
Record 5, Spanish
Record 5, Textual support, Spanish
Record 6 - internal organization data 1991-10-07
Record 6, English
Record 6, Subject field(s)
- Finance
Record 6, Main entry term, English
- incremental cost test 1, record 6, English, incremental%20cost%20test
Record 6, Abbreviations, English
Record 6, Synonyms, English
Record 6, French
Record 6, Domaine(s)
- Finances
Record 6, Main entry term, French
- test de coût différentiel
1, record 6, French, test%20de%20co%C3%BBt%20diff%C3%A9rentiel
masculine noun
Record 6, Abbreviations, French
Record 6, Synonyms, French
Record 6, Textual support, French
Record 6, Spanish
Record 6, Textual support, Spanish
Record 7 - internal organization data 1991-04-09
Record 7, English
Record 7, Subject field(s)
- Pricing Theory
Record 7, Main entry term, English
- price grading 1, record 7, English, price%20grading
Record 7, Abbreviations, English
Record 7, Synonyms, English
Record 7, Textual support, English
Record 7, French
Record 7, Domaine(s)
- Théorie des prix
Record 7, Main entry term, French
- hiérarchisation des prix
1, record 7, French, hi%C3%A9rarchisation%20des%20prix
feminine noun
Record 7, Abbreviations, French
Record 7, Synonyms, French
Record 7, Textual support, French
Record number: 7, Textual support number: 1 DEF
Différenciation du prix de vente d’un même bien ou d’une même prestation de service. 1, record 7, French, - hi%C3%A9rarchisation%20des%20prix
Record number: 7, Textual support number: 1 OBS
C'est un prix différentiel mais non un prix discriminatoire, car la différence de prix résulte ici essentiellement d’une réelle différence de coût, due aux méthodes et aux conditions de la distribution ainsi qu'aux services rendus directement par le producteur ou par le distributeur au client final avant, pendant et après la vente(information, conditionnement, lieu, délai, quantité, assortiment, époque des commandes, volume des stocks, garantie, réparation). 1, record 7, French, - hi%C3%A9rarchisation%20des%20prix
Record 7, Spanish
Record 7, Textual support, Spanish
Record 8 - internal organization data 1983-08-30
Record 8, English
Record 8, Subject field(s)
- Financial and Budgetary Management
Record 8, Main entry term, English
- short-run incremental costs 1, record 8, English, short%2Drun%20incremental%20costs
Record 8, Abbreviations, English
Record 8, Synonyms, English
Record 8, Key term(s)
- short-run incremental cost
Record 8, French
Record 8, Domaine(s)
- Gestion budgétaire et financière
Record 8, Main entry term, French
- coûts différentiels à court terme 1, record 8, French, co%C3%BBts%20diff%C3%A9rentiels%20%C3%A0%20court%20terme
Record 8, Abbreviations, French
Record 8, Synonyms, French
Record 8, Textual support, French
Record 8, Key term(s)
- coût différentiel à court terme
Record 8, Spanish
Record 8, Textual support, Spanish
Record 9 - internal organization data 1983-08-30
Record 9, English
Record 9, Subject field(s)
- Market Prices
- Pricing Theory
Record 9, Main entry term, English
- incremental cost pricing 1, record 9, English, incremental%20cost%20pricing
Record 9, Abbreviations, English
Record 9, Synonyms, English
Record 9, Textual support, English
Record number: 9, Textual support number: 1 OBS
same as Marginal Cost Pricing but refers to an increment of unspecified size. 1, record 9, English, - incremental%20cost%20pricing
Record 9, French
Record 9, Domaine(s)
- Prix (Commercialisation)
- Théorie des prix
Record 9, Main entry term, French
- fixation de prix au coût différentiel 1, record 9, French, fixation%20de%20prix%20au%20co%C3%BBt%20diff%C3%A9rentiel
Record 9, Abbreviations, French
Record 9, Synonyms, French
Record 9, Textual support, French
Record 9, Spanish
Record 9, Textual support, Spanish
Record 10 - internal organization data 1976-06-19
Record 10, English
Record 10, Subject field(s)
- Cost of Living
Record 10, Main entry term, English
- cost of living differential 1, record 10, English, cost%20of%20living%20differential
Record 10, Abbreviations, English
Record 10, Synonyms, English
Record 10, French
Record 10, Domaine(s)
- Coût de la vie
Record 10, Main entry term, French
- taux différentiel du coût de la vie
1, record 10, French, taux%20diff%C3%A9rentiel%20du%20co%C3%BBt%20de%20la%20vie
masculine noun
Record 10, Abbreviations, French
Record 10, Synonyms, French
Record 10, Textual support, French
Record 10, Spanish
Record 10, Textual support, Spanish
Copyright notice for the TERMIUM Plus® data bank
© Public Services and Procurement Canada, 2025
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau
Features
Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.
Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.
Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.
- Date Modified: