Activité au niveau unitaire
activité au niveau unitaire - Activities that relate to the number of units of output; each additional unit of production requires another activity
2 min de lecture
cost accounting
Cost Accounting
Budget des frais de vente et d'administration
SG&A budget - A budget that details anticipated selling, general, and administrative costs
2 min de lecture
cost accounting
financial planning
Coût par paliers
coût par paliers - A cost function that is fixed over a range, and then increases by a measured step to a new level at the next higher increment of activity
2 min de lecture
cost accounting
Coût pertinent
coût pertinent - Items where future costs and revenues are expected to differ for the alternative decisions under consideration
2 min de lecture
cost accounting
Coût standard
coût standard - A measure of what costs should be incurred to achieve the observed output
2 min de lecture
cost accounting
Coût variable
coût variable - A per unit cost that is the same regardless of volume; total coût variable increases with volume increases
2 min de lecture
cost accounting
Coûts fixes traçables
coûts fixes traçables - Fixed costs that would not exist if the unit under evaluation ceased to exist
2 min de lecture
cost accounting
Écart d'efficience des frais généraux variables
écart d'efficience des frais généraux variables - A variance that reflects the level of efficiency associated with the application of variable overhead to produ...
2 min de lecture
cost accounting
Écart de dépense des frais généraux variables
écart de dépense des frais généraux variables - A variance that reflects the difference between actual variable overhead and standard variable overhead associat...
2 min de lecture
cost accounting
Frais de vente et d'administration
SG&A - Selling, general, and administrative costs; the period costs of the business
2 min de lecture
cost accounting
Frais généraux sous-imputés
frais généraux sous-imputés - Applied overhead is less than the actual amount; usually viewed as a unfavorable outcome, because more has spent than anticipated ...
2 min de lecture
cost accounting
Graphique de dispersion
graphique de dispersion - A simplistic mapping of observed data points, where a line is "visually" drawn to represent the estimated cost function
2 min de lecture
cost accounting
Inducteur de ressources
inducteur de ressources - The concept that activities create the need for resources which will be consumed in the production process
2 min de lecture
cost accounting
Méthode d'identification spécifique
méthode d'identification spécifique - Inventory costing method where the actual cost of each unit of merchandise is tracked and used for accounting purposes
2 min de lecture
cost accounting
Méthode d'inventaire au détail
méthode d'inventaire au détail - An inventory costing technique used by retailers that extrapolates inventory values by applying cost-to-retail percentages to k...
2 min de lecture
cost accounting
Méthode des coûts par étapes
méthode des coûts par étapes - An allocation process whereby some service department costs may be assigned to other service departments as part of a s...
2 min de lecture
cost accounting
Méthode des coûts variables
méthode des coûts variables - A costing method where inventory absorbs direct costs and variable factory overhead; the income statement identifies the contribut...
2 min de lecture
financial reporting
cost accounting
Méthode du coût moyen pondéré
méthode du coût moyen pondéré - Under the periodic inventory system; inventory cost is based on the average cost of units purchased giving consideration ...
2 min de lecture
cost accounting
Méthode du coût moyen pondéré par processus
méthode du coût moyen pondéré par processus - A process costing technique where all units of production are assigned the same cost; determined by blending of cu...
2 min de lecture
cost accounting
Provision pour garantie
provision pour garantie - A liability that is recorded for the future costs of claims that are anticipated because of product warranty agreements
2 min de lecture
cost accounting
accounting fundamentals
Remplacement
remplacement - A restoration of an asset, at least partially, to its original condition; such costs may be capitalized by reducing accumulated depreciation
2 min de lecture
cost accounting
accounting fundamentals
Ressource
ressource - The elements consumed by activities and cost objects
2 min de lecture
cost accounting
Résultat résiduel
résultat résiduel - An internal assessment technique that adjusts income for a presumed cost of capital (or other threshold rate of return); operating income -....
2 min de lecture
financial reporting
cost accounting
+1
Six Sigma
Six Sigma - A trademarked quality management system developed by Motorola; driven by pursuit of statistical results that reflect near perfection in productio...
2 min de lecture
cost accounting
Travaux en cours
travaux en cours - Goods that are in production but not yet complete; an accumulation of monies spent on direct material, direct labor, and applied manufactur.....
2 min de lecture
cost accounting
Bon de sortie de matières
bon de sortie de matières - Form showing what material has been removed from the raw materials stock and put into production
2 min de lecture
cost accounting
Budget de production
budget de production - A budget that details planned levels of production; takes into account sales and inventory build/decline
2 min de lecture
cost accounting
financial planning
Budget directeur
budget directeur - Also known as the comprehensive budget; an integrated set of articulated budgets relating to numerous operational subcomponents (labor, mater...
2 min de lecture
cost accounting
financial planning
Calcul des coûts par processus
calcul des coûts par processus - Process costing is a method to allocate the total costs of production to homogenous units produced via a continuous process tha...
2 min de lecture
cost accounting
Centre de profit
centre de profit - Business unit that has control over both costs and revenues and is therefore evaluated on the profit outcomes
2 min de lecture
cost accounting
Charges d'exploitation
charges d'exploitation - General expense category for selling and administrative costs
2 min de lecture
cost accounting
Charges semi-variables
charges semi-variables - A cost that has both fixed and variable components
2 min de lecture
cost accounting
Compte de résultat à étapes multiples
compte de résultat à étapes multiples - A complex income statement with sections that segregate cost of goods sold calculations and other components of income a...
2 min de lecture
financial reporting
cost accounting
Coût d'opportunité
coût d'opportunité - The cost of a foregone alternative; may include lost revenue
2 min de lecture
cost accounting
Coût du produit
coût du produit - Costs that attach to a product; the summation of direct materials, direct labor, and factory overhead
2 min de lecture
cost accounting
Coût principal
coût principal - Product costs that are direct in nature; direct materials and direct labor
2 min de lecture
cost accounting
Coûts de période
coûts de période - A cost not attributable to the acquisition or manufacture of inventory; expensed as incurred
2 min de lecture
cost accounting
Frais généraux de fabrication
frais généraux de fabrication - All costs of manufacturing other than direct materials and direct labor (also called factory overhead)
2 min de lecture
cost accounting
Frais généraux surimputés
frais généraux surimputés - Applied overhead exceeds the actual amount; usually viewed as a favorable outcome, because less has spent than anticipated for the l...
2 min de lecture
cost accounting
Immobilisations corporelles
immobilisations corporelles - Assets with long lives that will be used in an entity's production processes; land, buildings, and equipment
2 min de lecture
cost accounting
accounting fundamentals
Méthode des moindres carrés
méthode des moindres carrés - A complex means for separating costs into fixed and variable components, based upon minimizing the variances between all observati...
2 min de lecture
cost accounting
Méthode du coût moyen pondéré
méthode du coût moyen pondéré - Under the perpetual inventory system; to recompute running average cost with each purchase transaction
2 min de lecture
cost accounting
Méthodes de calcul des coûts par processus
méthodes de calcul des coûts par processus - A product costing method particularly well suited to situations where production occurs in a continuous process; co...
2 min de lecture
cost accounting
Modified Accelerated Cost Recovery System (MACRS)
Modified Accelerated Cost Recovery System (MACRS) - A "depreciation" approach common to the tax code; generally permits more rapid "recovery" of asset cost than...
2 min de lecture
cost accounting
accounting fundamentals
+1
Taux d'imputation des frais généraux
taux d'imputation des frais généraux - A rate used to apply manufacturing overhead to output; estimated factory overhead for a period divided by the estimated a...
2 min de lecture
cost accounting
Valeur nette de réalisation
net realizable value (NRV) - (inventory) Estimated selling price in the normal course of business, less reasonably predictable costs of completion, disposal,...
2 min de lecture
cost accounting
Aménagements de terrains
aménagements de terrains - Includes the cost of parking lots, sidewalks, landscaping, irrigation systems, and similar expenditures that are incurred to better l...
2 min de lecture
cost accounting
Amortissement
amortissement - The process used to allocate the cost of a long-lived property to the accounting periods benefited
2 min de lecture
cost accounting
Base amortissable
base amortissable - Cost minus salvage value; the amount of cost that will be allocated to the service life
2 min de lecture
cost accounting
Bénéfice brut
bénéfice brut - A calculated amount corresponding to net sales minus cost of goods sold
2 min de lecture
cost accounting
Budget de main-d'œuvre directe
budget de main-d'œuvre directe - A budget that details expected direct labor needs, along with the related costs of labor
2 min de lecture
cost accounting
financial planning
Budget des frais généraux de fabrication
budget des frais généraux de fabrication - A budget that details the anticipated factory overhead, including calculations related to the allocation of such amou...
2 min de lecture
cost accounting
financial planning
Centre d'investissement
centre d'investissement - A evaluative unit where managers are accountable for cost and profit outcomes, including consideration of the amount of capital that i...
2 min de lecture
cost accounting
Charge fixe
charge fixe - A total cost that is the same regardless of volume; total cost is constant and per unit cost decreases with volume increases
2 min de lecture
cost accounting
Charges
charges - The costs incurred in producing revenues
2 min de lecture
cost accounting
Coût incorporable aux stocks
coût incorporable aux stocks - Product costs that attach to inventory
2 min de lecture
cost accounting
Coûts directs
coûts directs - A cost easily traced to a specific job; generally direct material and direct labor
2 min de lecture
cost accounting
Coûts fixes discrétionnaires
coûts fixes discrétionnaires - Fixed cost resulting from yearly spending decisions; proper planning can result in avoidance of these costs as necessary (e.g., a...
2 min de lecture
cost accounting
financial planning
Coûts indirects
coûts indirects - A cost not easily traced to a specific job; generally categorized as factory or manufacturing overhead
2 min de lecture
cost accounting
Écart sur dépense des frais généraux fixes
écart sur dépense des frais généraux fixes - A fixed overhead variance that compares actual fixed overhead to the budgeted fixed overhead
2 min de lecture
cost accounting
financial planning
Écart sur volume des frais généraux fixes
écart sur volume des frais généraux fixes - A fixed overhead variance that compares the budgeted fixed overhead to the fixed overhead that is applied to product...
2 min de lecture
cost accounting
financial planning
Épuisement
épuisement - The process used to allocate the cost of a natural resource asset to the accounting periods benefited
2 min de lecture
cost accounting
accounting fundamentals
Fiche de coût de commande
fiche de coût de commande - A document representing a compilation of cost data for a specific job
2 min de lecture
cost accounting
Matières directes
matières directes - The costs of all materials that are an integral part of a finished product and that have a physical presence that is readily traced to that....
2 min de lecture
cost accounting
Méthode DEPS (dernier entré, premier sorti)
méthode deps (dernier entré, premier sorti) - LIFO; An inventory cost flow assumption based on the notion that the most recent costs are to be assigned to units...
2 min de lecture
cost accounting
Méthode des coûts par commande
méthode des coûts par commande - A costing approach whereby actual labor and material is tracked for each job or product
2 min de lecture
cost accounting
Méthode des points extrêmes
méthode des points extrêmes - A simple means for separating costs into fixed and variable components, based upon the difference between costs at the highest and...
2 min de lecture
cost accounting
Méthode directe/Allocation des coûts de services
méthode directe/allocation des coûts de services - An allocation process whereby service department costs are assigned directly to productive departments (compa...
2 min de lecture
cost accounting
Méthode du bénéfice brut
méthode du bénéfice brut - A technique that purports to estimate inventory and cost of goods sold by applying historic percentage relationships to observable sa...
2 min de lecture
cost accounting
Méthode PEPS (premier entré, premier sorti)
méthode peps (premier entré, premier sorti) - FIFO; An inventory cost flow assumption based on the notion that the earliest costs are to be assigned to units so...
2 min de lecture
cost accounting
Moindre du coût ou de la valeur nette de réalisation
moindre du coût ou de la valeur nette de réalisation - To report inventory at the lower of its cost or net realizable value
2 min de lecture
cost accounting
Placements détenus jusqu'à l'échéance
placements détenus jusqu'à l'échéance - Investments purchased with intent to hold to maturity; usually investment in debt; accounted for by amortized cost metho...
2 min de lecture
cost accounting
Principe du coût historique
principe du coût historique - The concept that many transactions and events are to be measured and reported at acquisition cost
2 min de lecture
cost accounting
Produits finis
produits finis - Finished goods represent the cost of completed products awaiting sale to a customer
2 min de lecture
cost accounting
Régime à prestations définies
régime à prestations définies - A type of pension plan where the benefits are a function of years of service, pay, and age; the ultimate employer cost is not kn...
2 min de lecture
cost accounting
Stock en flux tendu
stock en flux tendu - Raw materials are received from supplies just as they are needed in the production process
2 min de lecture
cost accounting
Analyse coût-volume-profit
analyse coût-volume-profit - (CVP) Analysis focusing on the interplay of pricing, volume, variable and fixed costs, and product mix
2 min de lecture
cost accounting
Centre de coûts
centre de coûts - An area of responsibility under the control of a manager who is responsible for costs incurred within the unit; the unit generally has little ...
2 min de lecture
cost accounting
Comptabilité analytique
comptabilité analytique - The process by which an organization's cost is collected, assigned, and interpreted
2 min de lecture
cost accounting
Compte de résultat par marge de contribution
compte de résultat par marge de contribution - An internal report that identifies each segment's controllable elements; the contribution margin, controllable fi...
2 min de lecture
cost accounting
Contrôleur de gestion
contrôleur de gestion - The primary person responsible for the cost and managerial accounting functions
2 min de lecture
cost accounting
Coût de transformation
coût de transformation - Cost components needed to change raw materials to finished goods, specifically direct labor and manufacturing overhead
2 min de lecture
cost accounting
Coût des produits fabriqués
coût des produits fabriqués - The amount of cost attributable to goods reaching the end of production; beginning work in process (wip) + (direct materials, di.....
2 min de lecture
cost accounting
Coût des ventes
coût des ventes - The total cost attributed to units of inventory actually sold during a period
2 min de lecture
cost accounting
Hypothèse de flux de coûts
hypothèse de flux de coûts - An assumption about how costs are assigned to inventory in the accounting records
2 min de lecture
cost accounting
Inducteur de coûts
inducteur de coûts - The factor that is viewed as causing costs to be incurred within an organization
2 min de lecture
cost accounting
Marge de contribution
marge de contribution - Revenues minus all variable expenses, whether related to production or selling and administration (not to be confused with gross profit)
2 min de lecture
cost accounting
Objet de coûts
objet de coûts - The output for which costing information is to be determined under ABC; can be product or service related, or customer, market, etc.
2 min de lecture
cost accounting
Rapport sur les coûts de production
rapport sur les coûts de production - A report used in a process costing environment to tabulate the costs incurred within a particular stage/department
2 min de lecture
cost accounting
Coûts fixes communs
coûts fixes communs - Fixed costs that are incurred to support more than one business unit
2 min de lecture
cost accounting
Coûts fixes engagés
coûts fixes engagés - Costs that arise from an organization's commitment to engage in operations; unavoidable elements like depreciation, rent, insurance, p......
2 min de lecture
cost accounting
taxation
Dépenses d'investissement
dépenses d'investissement - Ordinary and necessary costs incurred to place an item of property, plant, or equipment in its condition for intended use; such amou...
2 min de lecture
cost accounting
accounting fundamentals
Activité au niveau du lot
activité au niveau du lot - Activities that relate to each batch of production; independent of the number of units within that batch
2 min de lecture
cost accounting
Amélioration
amélioration - Expenditures that improve or increase the service potential of an asset even beyond its original new condition; such costs may be capitalized by....
2 min de lecture
cost accounting
accounting fundamentals
Amortissement
amortissement - The process used to allocate the cost of an intangible asset to the accounting periods benefited
2 min de lecture
cost accounting
accounting fundamentals
Centre de regroupement des coûts
centre de regroupement des coûts - The costs assigned to a particular activity
2 min de lecture
cost accounting
Comptabilité par activités
comptabilité par activités - (ABC) A costing system for situations where overhead is high and/or a variety of products are produced; costs are traced to activit...
2 min de lecture
cost accounting
Comptabilité par activités (ABC)
ABC/activity based costing - Alternative costing method for strategic management; divides production into activities, defines costs for activities, and alloc...
2 min de lecture
cost accounting
Coût complet
coût complet - Also known as full costing -- a costing method where inventory absorbs direct costs and variable and fixed factory overhead
2 min de lecture
cost accounting
Méthode du coût amorti
méthode du coût amorti - The approach mandated for held-to-maturity securities; investments are reported at their cost with any premium or discount amortized .....
2 min de lecture
cost accounting
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