TERMIUM Plus®

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

METHODE COUTS STANDARDS [1 record]

Record 1 2002-04-05

English

Subject field(s)
  • Cost Accounting
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.

Key term(s)
  • standard cost method of inventory

French

Domaine(s)
  • Comptabilité analytique
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.

Key term(s)
  • méthode des standards

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
Save record 1

Copyright notice for the TERMIUM Plus® data bank

© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

Features

Language Portal of Canada

Access a collection of Canadian resources on all aspects of English and French, including quizzes.

Writing tools

The Language Portal’s writing tools have a new look! Easy to consult, they give you access to a wealth of information that will help you write better in English and French.

Glossaries and vocabularies

Access Translation Bureau glossaries and vocabularies.

Date Modified: