TERMIUM Plus®

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

ACTIVITY BASED COSTING [2 records]

Record 1 2016-10-14

English

Subject field(s)
  • Titles of Monographs
  • Cost Accounting
OBS

A publication by the Department of National Defence (DND), 1998.

French

Domaine(s)
  • Titres de monographies
  • Comptabilité analytique
OBS

Publication du ministère de la Défense nationale (MDN), 1998.

Spanish

Save record 1

Record 2 2012-02-27

English

Subject field(s)
  • Cost Accounting
DEF

A system of accounting whereby costs (and sometimes revenues) are allocated to each function or activity.

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.

Key term(s)
  • activity based costing
  • transaction based costing

French

Domaine(s)
  • Comptabilité analytique
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.

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
Save record 2

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