TERMIUM Plus®

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ANALYSE ECARTS [9 records]

Record 1 2015-02-20

English

Subject field(s)
  • Financial and Budgetary Management
CONT

Departments are encouraged to obtain accounting and reporting services from the Department of Supply and Services because these services are an integral part of the cheque issue system and are capable of meeting the needs of most government departments as set out in [the Guide on Financial Administration for Departments and Agencies of the Government of Canada]. In addition to the preparation of reports as a by-product of the recording of cash transactions, the following types of services can be made available to departments: ... the system can match financial data with non-financial data and can perform selected calculations on input and output, such as percentage distribution of selected common costs and variance analysis calculations ...

French

Domaine(s)
  • Gestion budgétaire et financière

Spanish

Save record 1

Record 2 2014-07-18

English

Subject field(s)
  • Defence Planning and Military Doctrine

French

Domaine(s)
  • Doctrine militaire et planification de défense

Spanish

Save record 2

Record 3 2011-08-16

English

Subject field(s)
  • Scientific Research Equipment
  • Equipment (Chemistry)
  • Electrochemistry
OBS

Term(s) taken from a Canadian laboratory-equipment company's catalogue.

French

Domaine(s)
  • Matériel et équipement (Recherche scientifique)
  • Équipement (Chimie)
  • Électrochimie
OBS

Terme(s) tiré(s) du catalogue d'une compagnie canadienne d'équipement de laboratoire.

Spanish

Save record 3

Record 4 2006-03-21

English

Subject field(s)
  • Internet and Telematics
  • Training of Personnel
DEF

Comparison of a person's skills to the skills required for the job to which they have been, or will be, assigned.

CONT

A simple skill gap analysis consists of a list of skills required along with a rating of the employee's level for each skill. Ratings below a predetermined level identify a skill gap.

Key term(s)
  • skill gap

French

Domaine(s)
  • Internet et télématique
  • Perfectionnement et formation du personnel
OBS

Comparer «écart d'apprentissage».

Spanish

Campo(s) temático(s)
  • Internet y telemática
  • Capacitación del personal
Save record 4

Record 5 2000-09-13

English

Subject field(s)
  • Titles of Monographs
  • Sociology
OBS

Published in 1998 by the Applied Research Branch, Human Resources Development Canada in "Strategic Policy Working Papers".

French

Domaine(s)
  • Titres de monographies
  • Sociologie
OBS

Publié en 1998 par la Direction générale de la recherche appliquée, Développement des ressources humaines Canada dans «Politique stratégique : document de travail».

Spanish

Save record 5

Record 6 1999-07-09

English

Subject field(s)
  • Labour and Employment
  • Customer Relations
OBS

LMDA [Labour Market Development Agreement].

Key term(s)
  • client-gap analysis
  • client/gap analysis

French

Domaine(s)
  • Travail et emploi
  • Relations avec la clientèle
OBS

EDMT [Entente sur le développement du marché du travail].

Spanish

Save record 6

Record 7 1999-05-13

English

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

Process or activity of calculating and explaining variance between actual cost and standard cost.

OBS

Analysis should normally be in terms of the following three causes of variances: changes in volume of output; changes in quantity of resource input; and changes in price of resource input.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
  • Planification d'organisation
DEF

Analyse dont l'objet est d'évaluer les écarts entre les prévisions ou les standards préétablis et les réalisations, et d'en déterminer les causes afin d'adopter les mesures de correction appropriées.

OBS

écarts : Le contrôle des budgets est réalisé par la comparaison entre les prévisions et les réalisations. Cette comparaison fait apparaître des écarts qui font l'objet d'une analyse détaillée. Il y a évidemment autant d'écarts que de lignes de budget. C'est pourquoi, toute la procédure de contrôle est fondée sur l'analyse par exception, c'est-à-dire sur l'examen des seuls écarts anormaux, appréciés, non pas à partir de leurs montants, mais en fonction de leur valeur relative par rapport au budget. L'explication des écarts met en lumière les problèmes à résoudre et sert de base aux actions tendant à corriger les conditions de fonctionnement de l'entreprise. On distingue généralement les écarts sur les prix et les écarts sur les quantités.

Key term(s)
  • analyse par exception

Spanish

Save record 7

Record 8 1983-01-25

English

Subject field(s)
  • Finance
OBS

Schedule III of the Regional Operational (Work) Plan.

French

Domaine(s)
  • Finances
OBS

annexe III du Plan de travail des opérations régionales.

Spanish

Save record 8

Record 9 1979-08-09

English

Subject field(s)
  • Operations Research and Management
  • Organization Planning
  • Cost Accounting
OBS

Effective variance analysis requires not only the determination of variances but also a knowledgeable interpretation of these variances; in other words: it is not enough for management to know that a variance exists, the reason for the variance must be known in order to take appropriate action. Analysis of variances enables management to isolate the causes, to concentrate their attention on specific areas which have affected the profitability of the business and to assign responsibility for correction to the person or persons responsible.

OBS

cost variance: The difference between a budgeted cost or standard cost and comparable actual cost incurred during a period.

French

Domaine(s)
  • Recherche et gestion opérationnelles
  • Planification d'organisation
  • Comptabilité analytique

Spanish

Save record 9

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