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FRAIS VENTE GENERAUX ADMINISTRATIFS [1 record]

Record 1 2001-06-18

English

Subject field(s)
  • Financial and Budgetary Management
  • Economic Planning
DEF

A section of an income statement that combines certain overhead expenses connected with marketing costs and administration of the enterprise.

CONT

The single cooperating Thai producer/exporter, which had no domestic sales, contested the method used to establish selling, general and administrative expenses (SG&A) and profit when constructing normal value.

OBS

Compare with operating expense.

Key term(s)
  • selling, general and administrative expenses
  • selling, general and administrative
  • SG&A expenses
  • SGA

French

Domaine(s)
  • Gestion budgétaire et financière
  • Planification économique
CONT

Le seul producteur-exportateur thaïlandais ayant coopéré, qui n'avait pas effectué de ventes sur le marché intérieur, a contesté la méthode utilisée pour établir ses frais de vente, frais généraux et dépenses administratives, ainsi que sa marge bénéficiaire lors de la construction de la valeur normale.

Key term(s)
  • frais de vente, généraux et administratifs
  • frais de vente, généraux et dépenses administratives
  • SGA

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Planificación económica
DEF

Es una sección de un estado de ingresos que combina ciertos gastos generales conectados con los costos de comercialización y administración de la empresa.

OBS

Compárese con gastos de operación.

Key term(s)
  • SGA
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