TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
COUT STANDARD [3 records]
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
Record 2 - internal organization data 2002-04-05
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- standard cost system
1, record 2, English, standard%20cost%20system
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- standard costing 2, record 2, English, standard%20costing
correct
- standard cost accounting 3, record 2, English, standard%20cost%20accounting
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
A form of estimated cost system in which costs of production are recorded on the basis of predetermined standards with a view to achieving control through analysis of variances between actual and standard conditions. 4, record 2, English, - standard%20cost%20system
Record 2, Key term(s)
- standard cost method of inventory
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- méthode des coûts standards
1, record 2, French, m%C3%A9thode%20des%20co%C3%BBts%20standards
correct, feminine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- méthode des coûts standard 2, record 2, French, m%C3%A9thode%20des%20co%C3%BBts%20standard
correct, feminine noun
- coût standard 3, record 2, French, co%C3%BBt%20standard
correct, masculine noun
- méthode du prix de revient standard 4, record 2, French, m%C3%A9thode%20du%20prix%20de%20revient%20standard
correct, feminine noun
- méthode du coût de revient standard 5, record 2, French, m%C3%A9thode%20du%20co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- coût de revient standard 5, record 2, French, co%C3%BBt%20de%20revient%20standard
correct, masculine noun
- méthode de comptabilisation à coûts préétablis 5, record 2, French, m%C3%A9thode%20de%20comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
- comptabilisation à coûts préétablis 5, record 2, French, comptabilisation%20%C3%A0%20co%C3%BBts%20pr%C3%A9%C3%A9tablis
correct, feminine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Méthode de détermination du coût de revient d'un produit ou d'un service qui consiste à comptabiliser les éléments du coût de production à des montants qui reflètent des normes établies d'avance en vue d'exercer un meilleur contrôle au moyen de comparaisons entre les coûts réels et les coûts préétablis. 5, record 2, French, - m%C3%A9thode%20des%20co%C3%BBts%20standards
Record 2, Key term(s)
- méthode des standards
Record 2, Spanish
Record 2, Campo(s) temático(s)
- Contabilidad de costos
Record 2, Main entry term, Spanish
- contabilidad de costos estándar
1, record 2, Spanish, contabilidad%20de%20costos%20est%C3%A1ndar
feminine noun
Record 2, Abbreviations, Spanish
Record 2, Synonyms, Spanish
- método por costo estándar 2, record 2, Spanish, m%C3%A9todo%20por%20costo%20est%C3%A1ndar
masculine noun
Record 2, Textual support, Spanish
Record 3 - internal organization data 2001-08-29
Record 3, English
Record 3, Subject field(s)
- Currency and Foreign Exchange
- Foreign Trade
- Accounting
Record 3, Main entry term, English
- pro forma cost 1, record 3, English, pro%20forma%20cost
Record 3, Abbreviations, English
Record 3, Synonyms, English
Record 3, Key term(s)
- proforma cost
- pro-forma cost
Record 3, French
Record 3, Domaine(s)
- Politique monétaire et marché des changes
- Commerce extérieur
- Comptabilité
Record 3, Main entry term, French
- coût standard
1, record 3, French, co%C3%BBt%20standard
masculine noun
Record 3, Abbreviations, French
Record 3, Synonyms, French
- coût pro forma 1, record 3, French, co%C3%BBt%20pro%20forma
masculine noun
Record 3, Textual support, French
Record 3, Spanish
Record 3, Campo(s) temático(s)
- Política monetaria y mercado de cambios
- Comercio exterior
- Contabilidad
Record 3, Main entry term, Spanish
- costo pro forma
1, record 3, Spanish, costo%20pro%20forma
masculine noun
Record 3, Abbreviations, Spanish
Record 3, Synonyms, Spanish
Record 3, Textual support, Spanish
Record 3, Key term(s)
- coste pro forma
- coste proforma
- costo proforma
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