TERMIUM Plus®

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

CENTRE COUT [1 record]

Record 1 2010-04-07

English

Subject field(s)
  • Cost Accounting
  • Management Control
  • Corporate Structure
DEF

A centre established in order to control the accumulation of operating costs incurred by a subdivision of a responsibility centre.

OBS

Could be an organizational division, department, or unit of machines or persons (or both) having common supervision; a single machine and its operating force; any activity within a manufacturing plant or other operating unit.

OBS

In manufacturing enterprises, a cost center is often called a burden centre.

Key term(s)
  • burden center

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
  • Structures de l'entreprise
DEF

Section pour laquelle un aménagement approprié des comptes permet de connaître et de contrôler les coûts d'exploitation ou de production la concernant.

OBS

L'unité constituée en centre de coûts peut être une division, une section, une usine, un groupe d'employés ou une combinaison de ces composantes.

Key term(s)
  • centre de coût
  • section de coût

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Control de gestión
  • Estructura de la empresa
DEF

Término contable que se utiliza para agrupar los importes de determinados conceptos de ingresos y gastos, y como instrumento esencial para el control de las funciones realizadas por una empresa o por diversas áreas de ella.

Key term(s)
  • centro de costo
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