TERMIUM Plus®

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

ANALYSE SEUIL RENTABILITE [1 record]

Record 1 1998-05-14

English

Subject field(s)
  • Cost Accounting
  • Management Control
DEF

An analysis of expense and revenue factors, often expressed graphically, aimed at determining at what cost and price points a product, product line or company break even.

Key term(s)
  • break-even point analysis

French

Domaine(s)
  • Comptabilité analytique
  • Contrôle de gestion
DEF

Étude des charges et des produits correspondant à différents niveaux d'activité afin d'établir le seuil de rentabilité, aussi appelé point mort.

Key term(s)
  • étude du point mort
  • étude du seuil de rentabilité

Spanish

Campo(s) temático(s)
  • Contabilidad de costos
  • Control de gestión
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