TERMIUM Plus®

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

COEFFICIENT EXPLOITATION [1 record]

Record 1 2010-09-24

English

Subject field(s)
  • Financial and Budgetary Management
  • Cost Accounting
DEF

A ratio that shows the efficiency of a company's management by comparing [total] operating expense to net sales.

French

Domaine(s)
  • Gestion budgétaire et financière
  • Comptabilité analytique
DEF

Ratio égal au quotient obtenu en divisant les charges d'exploitation d'une période par les produits d'exploitation de la même période.

Spanish

Campo(s) temático(s)
  • Gestión presupuestaria y financiera
  • Contabilidad de costos
DEF

Son los gastos de operación divididos por el ingreso. Es una relación financiera utilizada para juzgar la eficiencia.

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