TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
FACTORY EXPENSES [1 record]
Record 1 - internal organization data 2017-02-13
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Production Management
Record 1, Main entry term, English
- factory overhead
1, record 1, English, factory%20overhead
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- factory service 2, record 1, English, factory%20service
correct
- factory expenses 3, record 1, English, factory%20expenses
correct, plural
- indirect manufacturing expenses 4, record 1, English, indirect%20manufacturing%20expenses
correct, plural
- manufacturing overhead 5, record 1, English, manufacturing%20overhead
correct
- factory burden 5, record 1, English, factory%20burden
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
All production costs other than direct material and direct labour costs. 6, record 1, English, - factory%20overhead
Record number: 1, Textual support number: 1 OBS
[Factory overhead] includes all costs necessary to the operation and maintenance of the plant including wages of foremen, building and machinery upkeep, depreciation, light, heating, repairs, insurance, taxes, etc. 6, record 1, English, - factory%20overhead
Record number: 1, Textual support number: 2 OBS
factory expenses; indirect manufacturing expenses: terms usually used in the plural. 7, record 1, English, - factory%20overhead
Record 1, Key term(s)
- factory expense
- indirect manufacturing expense
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion de la production
Record 1, Main entry term, French
- coûts indirects de production
1, record 1, French, co%C3%BBts%20indirects%20de%20production
correct, masculine noun, plural
Record 1, Abbreviations, French
Record 1, Synonyms, French
- charges indirectes de fabrication 1, record 1, French, charges%20indirectes%20de%20fabrication
correct, feminine noun, plural
- frais indirects de production 1, record 1, French, frais%20indirects%20de%20production
correct, masculine noun, plural
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Ensemble des coûts de production à l'exception des coûts directs (coût des matières premières, coût de la main-d'œuvre directe et autres coûts directs), qu'il est nécessaire d'engager pour faire fonctionner l'usine. 1, record 1, French, - co%C3%BBts%20indirects%20de%20production
Record number: 1, Textual support number: 1 OBS
Ces coûts comprennent notamment le coût des matières consommables, les salaires des contremaîtres, les frais d'entretien de l'usine et des machines, l'amortissement de l'usine, l'éclairage, le chauffage, les réparations, les assurances et les impôts fonciers associés à l'usine. 1, record 1, French, - co%C3%BBts%20indirects%20de%20production
Record number: 1, Textual support number: 2 OBS
coûts indirects de production, charges indirectes de fabrication, frais indirects de production : termes habituellement utilisés au pluriel. 2, record 1, French, - co%C3%BBts%20indirects%20de%20production
Record 1, Key term(s)
- coût indirect de production
- charge indirecte de fabrication
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión de la producción
Record 1, Main entry term, Spanish
- gastos de fabricación
1, record 1, Spanish, gastos%20de%20fabricaci%C3%B3n
masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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