TERMIUM Plus®

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FRAIS SEMI-PROPORTIONNELS [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 1998-11-27

English

Subject field(s)
  • Cost Accounting
DEF

An indirect cost that varies with production or activity but not in direct proportion to the volume, usually because it contains both fixed and variable elements.

Key term(s)
  • semivariable cost
  • semivariable expense
  • semi-variable costs
  • mixed costs
  • semi-fixed costs

French

Domaine(s)
  • Comptabilité analytique
DEF

Charges qui comportent, pour une période donnée, une partie fixe liée à la structure de l'entité et une partie variable dépendant de son niveau d'activité.

OBS

Comme les coûts semi-variables varient avec la production d'une façon qui est, en partie seulement, proportionnelle au volume d'activité, on les appelle aussi coûts semi-proportionnels, charges semi-proportionnelles et frais semi-proportionnels.

Key term(s)
  • frais semi-proportionnels
  • coûts semi-proportionnels
  • charges semi-proportionnelles
  • frais mixtes

Spanish

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