TERMIUM Plus®
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GESTION COUT CIBLE [1 record]
Record 1 - internal organization data 2014-03-11
Record 1, English
Record 1, Subject field(s)
- Market Prices
- Economic Planning
Record 1, Main entry term, English
- target costing
1, record 1, English, target%20costing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- target budgeting 2, record 1, English, target%20budgeting
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A cost control technique that lays down the maximum amount that a particular product should cost. 3, record 1, English, - target%20costing
Record number: 1, 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 1, English, - target%20costing
Record 1, French
Record 1, Domaine(s)
- Prix (Commercialisation)
- Planification économique
Record 1, Main entry term, French
- gestion par coût cible
1, record 1, French, gestion%20par%20co%C3%BBt%20cible
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- gestion par coût objectif 1, record 1, French, gestion%20par%20co%C3%BBt%20objectif
correct, feminine noun
- méthode des coûts cibles 2, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20cibles
correct, feminine noun
Record 1, Textual support, French
Record number: 1, 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 1, French, - gestion%20par%20co%C3%BBt%20cible
Record number: 1, 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 1, French, - gestion%20par%20co%C3%BBt%20cible
Record 1, Spanish
Record 1, Textual support, Spanish
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