TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT REVIENT PREETABLI [1 record]
Record 1 - internal organization data 2011-08-30
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- standard cost
1, record 1, English, standard%20cost
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
The projected cost, usually based on normal production or operating conditions, of an activity, operation, process or unit of product, established as a basis for control and reporting. 2, record 1, English, - standard%20cost
Record number: 1, Textual support number: 1 CONT
The usefulness of a cost accounting system is increased when predetermined cost estimates for materials, labour, and factory overhead are included in the system to serve as bench marks against which actual costs may be compared. These predetermined cost estimates are called standard costs. A standard cost is the cost that should be incurred to produce a product or to perform an operation under realistic and achievable conditions. 3, record 1, English, - standard%20cost
Record number: 1, Textual support number: 1 OBS
Compare to "actual cost" and "budgeted cost". 4, record 1, English, - standard%20cost
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- coût standard
1, record 1, French, co%C3%BBt%20standard
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
- coût de revient standard 2, record 1, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient préétabli 2, record 1, French, co%C3%BBt%20de%20revient%20pr%C3%A9%C3%A9tabli
correct, masculine noun
- coût préétabli 2, record 1, French, co%C3%BBt%20pr%C3%A9%C3%A9tabli
correct, masculine noun
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Coût d'une activité, d'une opération, d'un procédé, d'un produit ou d'un service, évalué a priori au moyen d'une analyse à la fois technique et économique. 2, record 1, French, - co%C3%BBt%20standard
Record number: 1, Textual support number: 1 CONT
La notion de coût standard correspond à ce que les coûts devraient être compte tenu de certaines normes d'efficacité à satisfaire dans l'utilisation des ressources. Le coût standard facilite certains traitements analytiques, permet le contrôle de gestion par l'analyse des écarts et facilite la présentation des résultats. 2, record 1, French, - co%C3%BBt%20standard
Record number: 1, Textual support number: 1 OBS
Les notions de «coût standard» et «coût normalisé» sont souvent confondues dans les sources canadiennes; selon nos conclusions, ces termes ne sont pas synonymes. 3, record 1, French, - co%C3%BBt%20standard
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- costo estándar
1, record 1, Spanish, costo%20est%C3%A1ndar
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
- coste estándar 2, record 1, Spanish, coste%20est%C3%A1ndar
correct, masculine noun, Spain
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Pronóstico o predeterminación de lo que deberán ser los costos actuales en condiciones proyectadas, que servirá de base para el control de los costos y como medida de la eficiencia productiva (o estándar de comparación) cuando se comparen finalmente con los costos reales. 1, record 1, Spanish, - costo%20est%C3%A1ndar
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