TERMIUM Plus®

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

OVERHEAD ABSORPTION RATE [1 record]

Record 1 2010-08-20

English

Subject field(s)
  • Cost Accounting
  • Corporate Management (General)
DEF

[The] rate used to allocate overhead costs to functional activities or products.

French

Domaine(s)
  • Comptabilité analytique
  • Gestion de l'entreprise (Généralités)
DEF

Coefficient utilisé par l'entité pour imputer des coûts indirects à des produits, des services ou autres objets de coût.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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