TERMIUM Plus®
The Government of Canada’s terminology and linguistic data bank.
ECART COUT MATIERES DIRECTES [2 records]
Record 1 - internal organization data 2017-01-25
Record 1, English
Record 1, Subject field(s)
- Financial and Budgetary Management
Record 1, Main entry term, English
- direct materials cost variance 1, record 1, English, direct%20materials%20cost%20variance
Record 1, Abbreviations, English
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 OBS
direct materials cost variance: term extracted from the “Glossaire de l’économie” and reproduced with permission of the Organisation for Economic Co-operation and Development. 2, record 1, English, - direct%20materials%20cost%20variance
Record 1, French
Record 1, Domaine(s)
- Gestion budgétaire et financière
Record 1, Main entry term, French
- écart de coût des matières directes
1, record 1, French, %C3%A9cart%20de%20co%C3%BBt%20des%20mati%C3%A8res%20directes
masculine noun
Record 1, Abbreviations, French
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 OBS
écart de coût des matières directes : terme extrait du «Glossaire de l'économie» et reproduit avec l'autorisation de l'Organisation de coopération et de développement économiques. 2, record 1, French, - %C3%A9cart%20de%20co%C3%BBt%20des%20mati%C3%A8res%20directes
Record 1, Spanish
Record 1, Textual support, Spanish
Record 2 - internal organization data 2014-12-03
Record 2, English
Record 2, Subject field(s)
- Cost Accounting
Record 2, Main entry term, English
- quantity variance
1, record 2, English, quantity%20variance
correct
Record 2, Abbreviations, English
Record 2, Synonyms, English
- usage variance 2, record 2, English, usage%20variance
correct
Record 2, Textual support, English
Record number: 2, Textual support number: 1 DEF
The difference between the standard cost of direct materials and/or labour and the actual cost, resulting from changes in the input quantities. 1, record 2, English, - quantity%20variance
Record 2, French
Record 2, Domaine(s)
- Comptabilité analytique
Record 2, Main entry term, French
- écart sur quantité
1, record 2, French, %C3%A9cart%20sur%20quantit%C3%A9
correct, masculine noun
Record 2, Abbreviations, French
Record 2, Synonyms, French
- écart sur utilisation 1, record 2, French, %C3%A9cart%20sur%20utilisation
correct, masculine noun
- écart de quantité 1, record 2, French, %C3%A9cart%20de%20quantit%C3%A9
correct, masculine noun
Record 2, Textual support, French
Record number: 2, Textual support number: 1 DEF
Écart entre le coût standard(ou normalisé) des matières directes ou de la main-d’œuvre et le coût réel de ces éléments. 1, record 2, French, - %C3%A9cart%20sur%20quantit%C3%A9
Record 2, Spanish
Record 2, Textual support, Spanish
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