TERMIUM Plus®

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

OUTPUT COST [1 record]

Record 1 2003-01-30

English

Subject field(s)
  • Financial and Budgetary Management
CONT

In addition to direct costs which are allocated to each output based on hours worked, certain of the Office [of the Auditor General] costs are of an overhead nature; for example, administration, official languages and accommodation. These cannot be directly attributed to outputs. However, they must ultimately form part of the costs of outputs.

Key term(s)
  • output cost

French

Domaine(s)
  • Gestion budgétaire et financière
CONT

Outre les coûts directs qui sont imputés à chaque produit selon le nombre d'heures consacrées à celui-ci, le Bureau [du vérificateur général] a des frais généraux, notamment les frais relatifs à l'administration, aux langues officielles et aux locaux, qui ne peuvent être directement attribués aux produits. Cependant, ils font, en définitive, partie des coûts des produits.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
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