TERMIUM Plus®

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

EXPLICIT COST [2 records]

Record 1 2005-01-13

English

Subject field(s)
  • Economics
  • Financial Accounting
OBS

Cash outlays, which a firm makes to the "outsiders" who supply labor services, materials, fuel, transportation services ... to the firm.

French

Domaine(s)
  • Économique
  • Comptabilité générale
CONT

Les coûts explicites sont ceux qui se traduisent par des dépenses effectives, comportant des paiements à des tiers (salaires, prix des matières premières, etc.).

Spanish

Campo(s) temático(s)
  • Economía
  • Contabilidad general
Save record 1

Record 2 1981-01-28

English

Subject field(s)
  • Pricing Theory
  • Laws of the Market (Economy)
  • Cost Accounting
OBS

The long-run Break-even level of costs includes, in addition to explicit costs outlays, those implicit costs that accrue to factors which might otherwise be used in alternative ways.

French

Domaine(s)
  • Théorie des prix
  • Lois du marché (Économie)
  • Comptabilité analytique

Spanish

Save record 2

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