TERMIUM Plus®

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

JOB COSTING [1 record]

Record 1 2017-01-03

English

Subject field(s)
  • Cost Accounting
DEF

A costing method in which costs for each distinguishable unit or batch are determined by accumulating the costs that are identifiable with it during the entire production process.

OBS

job order accounting: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development.

French

Domaine(s)
  • Comptabilité analytique
DEF

Méthode d'établissement du coût de revient d'un produit ou d'un service qui consiste à déterminer le coût de chaque unité, lot ou commande en accumulant les coûts qui s'y rapportent tout au long du processus de production.

OBS

méthode du prix de revient par commande : terme extrait du «Glossaire de l’économie» et reproduit avec l’autorisation de l’Organisation de coopération et de développement économiques.

Spanish

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