TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

SOUS-IMPUTATION [1 record]

Record 1 1999-04-27

English

Subject field(s)
  • Cost Accounting
OBS

Compare with «overabsorption».

French

Domaine(s)
  • Comptabilité analytique
DEF

Résultat de l'imputation à des produits ou à des services de coûts indirects inférieurs aux coûts indirects réels constatés.

OBS

La sous-imputation est attribuable à différents facteurs, par exemple la «sous-activité». On parle parfois alors de «malus de sous-activité».

Spanish

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