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


Record 1 2014-11-24


Subject field(s)
  • Finance
  • Organization Planning

In management planning, the basic or lowest identifiable or quantifiable element of an activity classification for cost determination.


The basic or lowest levels of activity classification; they are the processes or projects carried out to attain a program's objectives, at which point there should normally be an identifiable output for which costs can be usefully and meaningfully determined. The output may be either a final output, one that improves the well-being of Canadian, or a close proxy of the final output, such as manpower training courses, or an intermediate output, such as inspections, or a supporting output, such as a purchasing or accounting procedure.


  • Finances
  • Planification d'organisation

Paliers inférieurs ou fondamentaux de la classification des activités. Ce sont les démarches ou les projets mis en œuvre pour atteindre les objectifs d'un programme. À ce niveau, on devrait normalement disposer d'un résultat patent, dont le coût réel peut être déterminé de façon significative. Ce résultat peut être définitif (comme l'amélioration du bien-être des Canadiens), presque définitif (comme des cours de formation de la main-d'œuvre), d'ordre intermédiaire (comme des inspections), ou d'ordre auxiliaire (comme des formalités d'achat ou de comptabilité).


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