TERMIUM Plus®

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

ACTIVITY-BASED BUDGETING [1 record]

Record 1 2006-10-05

English

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

A method of budgeting in which activities that incur costs in each function of an organization are established and relationships are defined between activities.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion budgétaire et financière
DEF

Méthode d'établissement du budget axée sur le coût des activités consommées dans la production et la vente de biens et de services.

OBS

Selon cette méthode, on regroupe les coûts, notamment les coûts indirects, par activités plutôt que par centres de responsabilité.

Spanish

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