TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ACTIVITY ACCOUNTING [2 records]
Record 1 - internal organization data 2012-02-27
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- activity-based costing
1, record 1, English, activity%2Dbased%20costing
correct
Record 1, Abbreviations, English
- ABC 2, record 1, English, ABC
correct
Record 1, Synonyms, English
- transaction-based costing 3, record 1, English, transaction%2Dbased%20costing
correct
- functional accounting 4, record 1, English, functional%20accounting
correct
- activity accounting 5, record 1, English, activity%20accounting
correct
- operation costing 6, record 1, English, operation%20costing
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A system of accounting whereby costs (and sometimes revenues) are allocated to each function or activity. 6, record 1, English, - activity%2Dbased%20costing
Record number: 1, Textual support number: 1 CONT
Activity-based costing is one way forward. It means considering all of a company's activities - from logistics to marketing, distribution and administration - as product costs. It involves tracing the costs of each of these services to individual products. 7, record 1, English, - activity%2Dbased%20costing
Record 1, Key term(s)
- activity based costing
- transaction based costing
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- comptabilité par activités
1, record 1, French, comptabilit%C3%A9%20par%20activit%C3%A9s
correct, feminine noun
Record 1, Abbreviations, French
- CPA 2, record 1, French, CPA
correct, feminine noun
Record 1, Synonyms, French
- méthode des coûts par activités 3, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20par%20activit%C3%A9s
correct, feminine noun
- méthode ABC 3, record 1, French, m%C3%A9thode%20ABC
correct, feminine noun
- coûts par activités 3, record 1, French, co%C3%BBts%20par%20activit%C3%A9s
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'établissement du coût de revient d'un produit ou d'un service qui consiste, dans une première étape, à rattacher les charges, notamment les charges indirectes aux activités qui en sont la cause puis, dans une deuxième étape, à rattacher les coûts des activités à des objets de coûts, par exemple les produits, les services ou les clients qui consomment ou qui créent la demande pour ces activités. 3, record 1, French, - comptabilit%C3%A9%20par%20activit%C3%A9s
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- contabilidad por actividades
1, record 1, Spanish, contabilidad%20por%20actividades
correct, feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2010-09-24
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
- Management Control
Record 2, Main entry term, English
- responsibility accounting
1, record 2, English, responsibility%20accounting
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- activity accounting 2, record 2, English, activity%20accounting
correct
- profitability accounting 2, record 2, English, profitability%20accounting
correct
- responsibility costing 2, record 2, English, responsibility%20costing
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A system of accounting whereby costs (and sometimes revenues) are segregated by each area of managerial responsibility (responsibility centre) so that managers are held accountable for those matters within their direct control. 3, record 2, English, - responsibility%20accounting
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
- Contrôle de gestion
Record 2, Main entry term, French
- comptabilité par centres de responsabilité
1, record 2, French, comptabilit%C3%A9%20par%20centres%20de%20responsabilit%C3%A9
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- comptabilité par centre de responsabilité 2, record 2, French, comptabilit%C3%A9%20par%20centre%20de%20responsabilit%C3%A9
correct, feminine noun
- comptabilité par destination 1, record 2, French, comptabilit%C3%A9%20par%20destination
correct, feminine noun, Belgium
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Comptabilité qui a pour objet de ventiler les coûts (et parfois les produits d'exploitation ou les recettes, et les ressources investies) en fonction des responsabilités dévolues à chaque centre de responsabilité 1, record 2, French, - comptabilit%C3%A9%20par%20centres%20de%20responsabilit%C3%A9
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
- Control de gestión
Record 2, Main entry term, Spanish
- contabilidad por centros contables
1, record 2, Spanish, contabilidad%20por%20centros%20contables
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
Record 2, Textual support, Spanish
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