TERMIUM Plus®

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

COUTS HORS PRODUCTION [1 record]

Record 1 2010-10-05

English

Subject field(s)
  • Cost Accounting
DEF

Indirect costs such as administrative overheads that do not contribute directly to the manufacturing cost.

French

Domaine(s)
  • Comptabilité analytique
DEF

Ensemble des charges d'exploitation d'une entreprise à l'exception des coûts liés à la fabrication de produits ou à la prestation de services.

OBS

Il s'agit essentiellement des frais de vente, de gestion et de financement, par opposition aux coûts de production.

Spanish

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TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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