TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
CENTRO BENEFICIO [1 record]
Record 1 - internal organization data 2010-04-06
Record 1, English
Record 1, Subject field(s)
- Cost Accounting
- Financial and Budgetary Management
Record 1, Main entry term, English
- profit centre
1, record 1, English, profit%20centre
correct
Record 1, Abbreviations, English
Record 1, Synonyms, English
- profit center 2, record 1, English, profit%20center
correct
Record 1, Textual support, English
Record number: 1, Textual support number: 1 DEF
A plant, division, department or other business segment having authority to determine, within prescribed limits, its operating methods and costs, output valuation, and the responsibility of meeting imposed standards, such as a stated margin of profit or rate turnover. 3, record 1, English, - profit%20centre
Record 1, French
Record 1, Domaine(s)
- Comptabilité analytique
- Gestion budgétaire et financière
Record 1, Main entry term, French
- centre de profit
1, record 1, French, centre%20de%20profit
correct, masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 DEF
Centre ou section de l'entreprise dont le responsable est en mesure de contrôler les produits et les charges au moyen d'un aménagement approprié des comptes, et dont on évalue la performance par rapport à une cible de profit. 2, record 1, French, - centre%20de%20profit
Record number: 1, Textual support number: 1 CONT
Notion tendant à remplacer celle de centre de frais en substituant à l'idée de coûts celle de profit. L'idée directrice reste l'application systématique de la décentralisation de la gestion, c'est-à-dire la décomposition de l'entreprise en centres de profit, correspondant aux diverses sections d'activité de l'entreprise, et confiés à des responsables disposant d'une large autonomie, accompagnée d'une délégation de pouvoirs d'exécution, mais avec une centralisation effective du contrôle et de la détermination de la politique générale de l'entreprise. 3, record 1, French, - centre%20de%20profit
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Contabilidad de costos
- Gestión presupuestaria y financiera
Record 1, Main entry term, Spanish
- centro de beneficio
1, record 1, Spanish, centro%20de%20beneficio
correct, masculine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
Record number: 1, Textual support number: 1 DEF
Departamento, división u otra unidad orgánica de la empresa para la que se computan ingresos, costos e imputación de gastos generales, y se obtiene un beneficio. Cada centro de beneficio opera con un presupuesto anual de ingreso y gasto, y con un análisis de desviaciones como medio de control de gestión. Suelen necesitar precios de cesión. 1, record 1, Spanish, - centro%20de%20beneficio
Record number: 1, Textual support number: 1 OBS
centro de beneficio: término y definición extraídos del CAPITAL Business Dictionary con la autorización de LID Editorial Empresarial. 2, record 1, Spanish, - centro%20de%20beneficio
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