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


Record 1 2012-02-27


Subject field(s)
  • Cost Accounting

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


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


  • Comptabilité analytique

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.


Campo(s) temático(s)
  • Contabilidad de costos
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