TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
METHODE COUTS DIRECTS [1 record]
Record 1 - internal organization data 2003-03-18
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
Record 1, Main entry term, English
- direct costing
1, record 1, English, direct%20costing
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- variable costing 2, record 1, English, variable%20costing
correct
- marginal costing 2, record 1, English, marginal%20costing
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A costing method in which only direct materials, direct labour and variable overhead are charged to inventory. All fixed manufacturing expenses are regarded as period costs and therefore excluded from inventory valuation. 3, record 1, English, - direct%20costing
Record number: 1, Textual support number: 1 OBS
Compare to "absorption costing" and "activity-based costing". 4, record 1, English, - direct%20costing
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
Record 1, Main entry term, French
- méthode des coûts variables
1, record 1, French, m%C3%A9thode%20des%20co%C3%BBts%20variables
correct, feminine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Méthode d'établissement du coût de revient d'un produit ou d'un service qui ne tient compte que des charges variables. 2, record 1, French, - m%C3%A9thode%20des%20co%C3%BBts%20variables
Record number: 1, Textual support number: 1 OBS
Selon cette méthode, tous les coûts fixes sont passés immédiatement en charges et, par le fait même, sont considérés comme des «charges non incorporables». La méthode est appliquée essentiellement aux charges de production, mais elle peut aussi s'appliquer à toutes les charges, y compris les frais de vente, d'administration et de financement. Le terme «direct costing», que l'on emploie parfois en français, établit, par définition, une distinction entre les «coûts variables» et les «coûts fixes» et n'a aucun lien avec la notion de «coût direct». 2, record 1, French, - m%C3%A9thode%20des%20co%C3%BBts%20variables
Record 1, Key term(s)
- méthode du direct costing
- méthode des coûts directs
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
Record 1, Main entry term, Spanish
- costeo directo
1, record 1, Spanish, costeo%20directo
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Método para determinar los costos en una empresa industrial que requiere la separación en cuentas de: a) los costos directos o variables, cuyo monto fluctúa conforme al volumen de producción; b) los costos fijos o del período, que reflejan el mantenimiento de una organización dispuesta para la producción y la venta, que permanecen inalterables cuando cambia el volumen de producción. Este método incluye la valuación de los inventarios al costo directo o marginal. 2, record 1, Spanish, - costeo%20directo
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