KudoZ home » French to English » Bus/Financial

coût par destination

English translation: destination cost analyses

Advertisement

Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs
(or are passionate about them). Participation is free and the site has a strict confidentiality policy.
GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:coût par destination
English translation:destination cost analyses
Entered by: Maya Jurt
Options:
- Contribute to this entry
- Include in personal glossary

06:32 Sep 26, 2001
French to English translations [PRO]
Bus/Financial
French term or phrase: coût par destination
Thecurrent management financial reporting system is said to be "fondé sur un format de type "coût par destination", which "permet la remontée au siège des résultats de chacune des filiales du Groupe"
Germaine A Hoston
Local time: 06:24
localised costing model
Explanation:
"Introduction

In an attempt to achieve an acceptable localised costing model which was reasonably accurate in a small area, but general enough to be used anywhere in Australia, the working group commissioned two area costing models, based on different design philosophies.

The large area costing tool (LACT)(f112) was developed from the data collected in the national stock take and costs and benefit survey and uses national averages based on historical information as default values, with the capacity to insert local data where it is known.

The small area costing tool (SACT)(f113) was developed making a series of assumptions about local electrical design and network construction techniques. Its accuracy depends on the amount and accuracy of localised data which can be provided by the user. "
Selected response from:

jgal
Local time: 15:24
Grading comment
I'd like to be able to give Kudoz to more than one person. I am still not sure which is the right answer, but I think this one helped most in the context o fthe multi-subisiary group concerned.
4 KudoZ points were awarded for this answer

Advertisement


Summary of answers provided
4 +1a cost accounting modelHelen D. Elliot
4cost allocation by functionHelen D. Elliot
4"based on a model of cost allocation by destination"
Parrot
4destination cost analysis
Maya Jurt
4localised costing model
jgal
Summary of reference entries provided
cost accountingxxxBourth

  

Answers


30 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
destination cost analysis


Explanation:
see link below
HTH


    Reference: http://www.yfm.co.za/ystyle/issue1/style_talk.html
Maya Jurt
Switzerland
Local time: 15:24
Native speaker of: Native in GermanGerman, Native in FrenchFrench
PRO pts in pair: 412
Login to enter a peer comment (or grade)

31 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
localised costing model


Explanation:
"Introduction

In an attempt to achieve an acceptable localised costing model which was reasonably accurate in a small area, but general enough to be used anywhere in Australia, the working group commissioned two area costing models, based on different design philosophies.

The large area costing tool (LACT)(f112) was developed from the data collected in the national stock take and costs and benefit survey and uses national averages based on historical information as default values, with the capacity to insert local data where it is known.

The small area costing tool (SACT)(f113) was developed making a series of assumptions about local electrical design and network construction techniques. Its accuracy depends on the amount and accuracy of localised data which can be provided by the user. "


    Reference: http://www.dcita.gov.au/cables/report/append_7.htm
jgal
Local time: 15:24
Native speaker of: Native in EnglishEnglish, Native in FrenchFrench
PRO pts in pair: 897
Grading comment
I'd like to be able to give Kudoz to more than one person. I am still not sure which is the right answer, but I think this one helped most in the context o fthe multi-subisiary group concerned.
Login to enter a peer comment (or grade)

1 hr   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +1
a cost accounting model


Explanation:
Cost accounting = comptabilité analytique
http://www.lra.fr/finfiscpv/html/mr24-de
tail.html
Introduction : les fondamentaux de la
Comptabilité Générale et de la Comptabilité Analytique
- Analyse par nature et analyse par destination : Le périmètre de la comptabilité analytique
http://www.google.com/search?q=cache:rXhIz-wqxzs:www.acadys.... Comptabilité analytique
(affectation des dépenses et charges par destination)



Helen D. Elliot
Canada
Local time: 09:24
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 407

Peer comments on this answer (and responses from the answerer)
agree  xxxBourth
3413 days
Login to enter a peer comment (or grade)

4 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
"based on a model of cost allocation by destination"


Explanation:
I suggest this for the whole phrase.

Parrot
Spain
Local time: 15:24
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 1861
Login to enter a peer comment (or grade)

5 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
cost allocation by function


Explanation:
Sorry, should have completed the thought.

(a cost accounting model based on) cost allocation by function

THE INTEGRATION OF FINANCIAL ACCOUNTING, MANAGEMENT
ACCOUNTING AND CASH FLOW ACCOUNTING: THE USERS' OPINION




Hervé Stolowy (professor) & Philippe Touron (doctoral student)
HEC School of Management (Groupe HEC)
Department of Accounting and Management Control




"management accounting" will be used as if synonymous with "cost accounting": we are of course aware that several accountants and writers consider there are differences.
[...]
Cost or management accounting is a decision-support tool, since its supplies information which can be used for an overall analysis of the activity, for analysis of the products and sector of activity, or for analysis by organizational unit (i.e. division, department, etc.). It is principally for internal use.

1.2.2 Income statement by nature or function

Financial accounting has often been contrasted with management accounting, as if the two systems were in opposition to each other. An illustration of this is the debate concerning the comparative merits of the income statement by nature, which follows the presentation laid down in the 1982 French Accounting Plan for company financial statements, and reflects a financial accounting-based approach, and the **income statement by function (or destination) which shows the cost of sales and the margin on the cost of goods sold. This is the traditional approach in Anglo-American countries and is used by some French companies in their consolidated financial statements, in accordance with French law. It reflects a more analytical, management-accounting based approach.**





    Reference: http://campus.hec.fr/profs/stolowy/perso/papers/ci-eng.pdf
Helen D. Elliot
Canada
Local time: 09:24
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 407
Login to enter a peer comment (or grade)




Reference comments


3413 days
Reference: cost accounting

Reference information:
As opposed to "general accounting" which generally complies with "items" defined by third parties (government rules on accounting etc.), l'analyse des coûts par destination or comptabilité analytique (par destination) studies the costs involved in producing a given article, say. So if the production of an article involves legal costs, those costs are allocated to their "purpose" or "destination", i.e. production of the article. Nothing to do with geographical destinations.

This comes 10 years on, and after several hours of searching!

La COMPTABILITÉ ANALYTIQUE permet l’étude des produits et des charges PAR DESTINATION. « PAR DESTINATION » signifie « à quel service de l’entreprise ou à quel produit est destiné la dépense ? ». Elle permet de déterminer ainsi avec précision où la marge de l’entreprise est générée.
http://blog.ig-conseils.com/comptabilite-analytique/

Mettre en place une COMPTABILITÉ ANALYTIQUE CONSISTE À CLASSER LES DÉPENSES SELON DES FAMILLES HOMOGÈNES DE DESTINATION. ...
croquefeuille.unblog.fr/.../mettre-en-place-une-comptabilite-analytique/

http://www.docstoc.com/docs/22692357/COURS-DE-COMPTABILITE-A...

La COMPTABILITE ANALYTIQUE ("COST ACCOUNTING", "comptabilité de gestion") est une discipline de la comptabilité ESSENTIELLEMENT ORIENTEE A L'USAGE INTERNE DE L'ENTREPRISE par rapport à la comptabilité générale qui fournit des informations à destination d'acteurs extérieurs à l'entreprise (actionnaires, fisc, personnel, clients, fournisseurs, ...).
http://www.cogeval.be/index.php?option=com_content&view=arti...

La comptabilité analytique se présente comme une « comptabilité générale affinée ». La COMPTABILITÉ GÉNÉRALE GÈRE les écritures PAR NATURE (charges, produits, amortissements,...) : elle a pour but de déterminer le patrimoine de l'entreprise et son résultat global grâce à l'établissement du bilan. Tandis que la COMPTABILITÉ ANALYTIQUE les GÈRE PAR DESTINATION (activité 1, activité 2,...) : elle a vocation à disséquer le résultat global par produits ou par activités. Ainsi, la grande majorité des décisions des dirigeants sont prises sur la base de la comptabilité analytique produite par le contrôle de gestion.
http://www.l-expert-comptable.com/comptabilite/faire-sa-comp...

xxxBourth
Native speaker of: Native in EnglishEnglish
PRO pts in pair: 18679
Login to enter a peer comment (or grade)




Return to KudoZ list


KudoZ™ translation help
The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.



See also:



Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search