TERMIUM Plus®

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ANALYSE COMMERCIALE CAS [1 record]

Record 1 1996-01-17

English

Subject field(s)
  • Financial and Budgetary Management
  • Management Control
DEF

A technique which involves analyzing a proposed investment in business terms. It combines elements of benefit-cost analysis, time value of money consideration and risk assessment in a way which facilitates the comparison of alternative investments on the basis of expected return.

OBS

This is a tried and true private sector technique which has recently begun to be applied to public sector investments.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Contrôle de gestion
DEF

Moyen logique, objectif et global d'analyser une situation pour présenter les avantages d'une initiative recommandée en vue de la prise d'une décision.

OBS

Source d'«analyse de rentabilisation» : Guide d'établissement des coûts, ministère de la Défense nationale.

Spanish

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