TERMIUM Plus®

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FRAIS INDIRECTS VARIABLES [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2010-08-16

English

Subject field(s)
  • Cost Accounting
  • Financial and Budgetary Management
DEF

Overhead costs that change as a result of changes in production volume, but can not be directly traced to a given product or line.

OBS

[An example is] utility costs that increase for a given facility in proportion to increased overall levels of production.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Charges indirectes dont le montant varie en fonction du niveau d'activité.

Key term(s)
  • coût indirect variable
  • charge indirecte variable

Spanish

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