TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COST BEHAVIOUR [2 records]
Record 1 - internal organization data 2006-11-08
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- cost behaviour
1, record 1, English, cost%20behaviour
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- cost behavior 1, record 1, English, cost%20behavior
correct
- cost behaviour pattern 1, record 1, English, cost%20behaviour%20pattern
correct
Record 1, Textual support, English
Record 1, Key term(s)
- cost behavior pattern
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- évolution des coûts
1, record 1, French, %C3%A9volution%20des%20co%C3%BBts
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- courbe d'évolution des coûts 1, record 1, French, courbe%20d%27%C3%A9volution%20des%20co%C3%BBts
correct, feminine noun
- comportement des coûts 1, record 1, French, comportement%20des%20co%C3%BBts
correct, masculine noun
- courbe de comportement des coûts 1, record 1, French, courbe%20de%20comportement%20des%20co%C3%BBts
correct, feminine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Variation observée dans les coûts lorsque l'inducteur ou le volume d'activité varie. 1, record 1, French, - %C3%A9volution%20des%20co%C3%BBts
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 1997-05-16
Record 2, English
Record 2, Subject field(s)
- Finance
- Financial Accounting
- Government Accounting
Record 2, Main entry term, English
- cost behaviour
1, record 2, English, cost%20behaviour
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The response that a cost element has to the effect of a cost driver or multiple cost drivers. 2, record 2, English, - cost%20behaviour
Record number: 2, Textual support number: 1 OBS
For example, a cost may remain stable until a certain level of an operating variable is exceeded, whereupon it will increase (step-costs). Alternatively, costs may be completely fixed or variable with respect to a given cost driver. 2, record 2, English, - cost%20behaviour
Record 2, French
Record 2, Domaine(s)
- Finances
- Comptabilité générale
- Comptabilité publique
Record 2, Main entry term, French
- comportement des coûts
1, record 2, French, comportement%20des%20co%C3%BBts
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- évolution des coûts 1, record 2, French, %C3%A9volution%20des%20co%C3%BBts
correct, feminine noun
- variation des coûts 2, record 2, French, variation%20des%20co%C3%BBts
feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Incidence qu'un élément de coût, simple ou multiple, a sur un coût. 2, record 2, French, - comportement%20des%20co%C3%BBts
Record number: 2, Textual support number: 1 OBS
Par exemple, un coût peut demeurer stable jusqu'à ce qu'une variable atteigne un certain niveau, après quoi le coût augmentera (coûts variables par paliers). Par contre, les coûts peuvent demeurer tout à fait fixes ou varier par rapport à un élément de coût donné. 2, record 2, French, - comportement%20des%20co%C3%BBts
Record 2, Spanish
Record 2, Textual support, Spanish
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