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centres d'analyse

English translation: cost centers

GLOSSARY ENTRY (DERIVED FROM QUESTION BELOW)
French term or phrase:centres d'analyse
English translation:cost centers
Entered by: Johanne Bouthillier

16:28 Oct 15, 2004
French to English translations [PRO]
Bus/Financial - Management / primary costs
French term or phrase: centres d'analyse
In a Powerpoint training presentation about calculating primary costs using the ABC (Activity Based Costing) method, but this refers to another method 'méthode des centres d'analyse'. The business is artificially divided into 'centres d'analyse' in order to calculate costs. It would help to know if this is a well-known theory with English terminology and any references would be appreciated!
Karen Marston
United Kingdom
Local time: 21:13
cost centers
Explanation:
The smallest segment of an organization for which costs are collected and formally reported, typically a department.

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Note added at 1 hr 38 mins (2004-10-15 18:06:35 GMT)
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GDT
Selected response from:

Johanne Bouthillier
Canada
Local time: 16:13
Grading comment
Having researched the topic this was the only term I found used in this context in the same way as in the source text. Thank you for the idea.
3 KudoZ points were awarded for this answer



Summary of answers provided
4 +2responsibility centers
Julie Roy
5cost centers
Johanne Bouthillier
4responsability centers
Francis MARC
4costs analysis centers
Demosthene
3responsibility accounting
Hacene


  

Answers


4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5 peer agreement (net): +2
responsibility centers


Explanation:
DEF – Any organizational unit accountable to higher authority for performance of assigned functions, usually including its incurrence of specified costs under budget limitations and control. (TERMIUM Plus)

Julie Roy
Canada
Local time: 16:13
Works in field
Native speaker of: Native in FrenchFrench, Native in EnglishEnglish
PRO pts in category: 4
Grading comment
This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs.

Peer comments on this answer (and responses from the answerer)
agree  Francis MARC
5 mins
agree  GILLES MEUNIER
1 hr
Login to enter a peer comment (or grade)
The asker has declined this answer
Comment: This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs.

4 mins   confidence: Answerer confidence 4/5Answerer confidence 4/5
responsability centers


Explanation:
Ref. termium:
Domaine(s)
  – Financial Accounting
  – Management Control
  – Corporate Structure
Domaine(s)
  – Comptabilité générale
  – Contrôle de gestion
  – Structures de l'entreprise
responsibility center
Source CORRECT

responsibility centre Source
CORRECT

centre de responsabilité
Source CORRECT, MASC

centre d'activité Source
CORRECT, MASC

centre d'analyse Source
CORRECT, MASC


DEF – Any organizational unit
accountable to higher authority
for performance of assigned
functions, usually including its
incurrence of specified costs
under budget limitations and
control. Source

DEF – Unité administrative que
l'on constitue en vue d'exercer
un meilleur contrôle et d'assurer
une répartition appropriée des
responsabilités grâce à un
aménagement des comptes qui
permet de connaître soit les
charges propres seulement
(centre de coûts), soit les
charges, le chiffre d'affaires et le
profit (centre de profit), soit le
rapport entre le profit et le
capital utilisé (centre ....


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Note added at 9 mins (2004-10-15 16:38:04 GMT)
--------------------------------------------------

Oops, too fast! \"responsibility\" like in the reference provided ;-)

Francis MARC
Lithuania
Local time: 23:13
Native speaker of: Native in FrenchFrench
PRO pts in category: 14
Grading comment
This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs.

Peer comments on this answer (and responses from the answerer)
neutral  Julie Roy: spelling
1 min
Login to enter a peer comment (or grade)
The asker has declined this answer
Comment: This term came up in a previous training module so I do not wish to use it here as the focus is different and here the term does not refer only to units accountable to higher authority but to all units that generate costs.

1 hr   confidence: Answerer confidence 3/5Answerer confidence 3/5
méthode des centres d'analyse
responsibility accounting


Explanation:
see the various links, starting with this one:
http://www.fonction-publique.gouv.fr/communications/guides/c...

then going into

http://www.ophthalmologytimes.com/ophthalmologytimes/article...

and then

http://www.maaw.info/ResponsibilityAccountingConcept.htm


hope that helps

--------------------------------------------------
Note added at 1 hr 8 mins (2004-10-15 17:36:35 GMT)
--------------------------------------------------

this might also help you with your translation:
http://www.acornsys.com/solutions/solutionlines/riskmanageme...


    Reference: http://www.maaw.info/ResponsibilityAccountingConcept.htm
Hacene
United Kingdom
Local time: 21:13
Works in field
Native speaker of: French
Grading comment
not specific enough to refer to the actual units concerned
Login to enter a peer comment (or grade)
The asker has declined this answer
Comment: not specific enough to refer to the actual units concerned

1 hr   confidence: Answerer confidence 5/5
cost centers


Explanation:
The smallest segment of an organization for which costs are collected and formally reported, typically a department.

--------------------------------------------------
Note added at 1 hr 38 mins (2004-10-15 18:06:35 GMT)
--------------------------------------------------

GDT

Johanne Bouthillier
Canada
Local time: 16:13
Specializes in field
Native speaker of: French
PRO pts in category: 7
Grading comment
Having researched the topic this was the only term I found used in this context in the same way as in the source text. Thank you for the idea.
Login to enter a peer comment (or grade)

3 hrs   confidence: Answerer confidence 4/5Answerer confidence 4/5
costs analysis centers


Explanation:
costs analysis centers

Demosthene
Local time: 22:13
Specializes in field
Native speaker of: Native in FrenchFrench, Native in ArabicArabic
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