TERMIUM Plus®

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

METHODE COUT REVIENT RATIONNEL [1 record]

Record 1 2017-02-13

English

Subject field(s)
  • Cost Accounting
CONT

Normal costing is used to value manufactured products with the actual materials costs, the actual direct labor costs, and manufacturing overhead based on a predetermined manufacturing overhead rate.

French

Domaine(s)
  • Comptabilité analytique
DEF

Méthode d'établissement du coût de revient qui consiste à rattacher les coûts directs réels (matières premières et main-d'œuvre directe) à l'objet de coût et à y ajouter une juste part des coûts indirects, attribuée à l'objet de coût par imputation, en multipliant le coefficient prédéterminé d'imputation des coûts indirects par la quantité réelle d'unités d'œuvre.

Spanish

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