TERMIUM Plus®

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

CUSTO FIXO [1 record]

Record 1 2020-05-25

English

Subject field(s)
  • Cost Accounting
DEF

An indirect cost that remains relatively unchanged in total regardless of the volume of production or activity within a fairly wide range of volume.

OBS

core cost; core operating cost; terms that are usually used by non-profit organizations.

OBS

core cost; core operating cost; fixed cost; fixed expense; standing cost: terms often used in the plural.

Key term(s)
  • fixed costs
  • fixed expenses
  • core costs
  • core operating costs

French

Domaine(s)
  • Comptabilité analytique
DEF

Coûts dont le montant, pour une période et une capacité données, est indépendant du niveau d'activité prévu ou réel.

OBS

coût fixe; charge fixe : termes souvent utilisés au pluriel.

Key term(s)
  • coûts fixes
  • charges fixes

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
DEF

Coste que dentro de amplios márgenes no varía con el nivel de producción o de ventas. Es fijo en su total, y variable en su repercusión unitaria.

OBS

coste fijo: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial.

Key term(s)
  • costes fijos
  • gastos fijos
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