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coût variable
noun
(business, accounting, chiefly in the plural) variable cost (cost that changes with the change in volume of activity of an organization)
coût direct
noun
(business, accounting, chiefly in the plural) direct cost (cost that can be directly attributed to a cost object, such as a particular project, facility, function, service, or product)
coût indirect
noun
(business, accounting, chiefly in the plural) indirect cost (any cost that is not directly accountable to a cost object)
coût fixe
noun
(business, accounting, chiefly in the plural) fixed cost, overhead (cost of business which does not vary with output or sales)
coût historique
noun
(accounting) historical cost (the original nominal monetary value of an economic item)
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