Glossary entry (derived from question below)
French term or phrase:
coefficient des frais généraux
English translation:
(general) overhead rate
Added to glossary by
Anne Greaves
Mar 2, 2012 11:29
12 yrs ago
2 viewers *
French term
United Kingdom
coefficient des frais généraux
French to English
Bus/Financial
Accounting
Course schedule
Hello all,
This comes from details of a course in accounting methods. Am not sure about coefficient des frais généraux. Have come up with "general expenses ratio method", but not sure if I'm on the right lines. Thanks for any help!
- LES COUTS COMPLETS
A l’issue de cette séance, le participant :
est capable de calculer les coûts avec les deux méthodes traditionnelles: coefficient des frais généraux et méthode des centres d’analyse et d’en voir les limites.
This comes from details of a course in accounting methods. Am not sure about coefficient des frais généraux. Have come up with "general expenses ratio method", but not sure if I'm on the right lines. Thanks for any help!
- LES COUTS COMPLETS
A l’issue de cette séance, le participant :
est capable de calculer les coûts avec les deux méthodes traditionnelles: coefficient des frais généraux et méthode des centres d’analyse et d’en voir les limites.
Proposed translations
(English)
| 4 +1 | (general) overhead rate |
rkillings
|
| 4 | ratio of overhead costs |
Alison Sparks (X)
|
| 4 | percentage of overheads (lease: of service charges) |
Adrian MM. (X)
|
| 3 | overhead ratio |
Tony M
|
Proposed translations
+1
11 hrs
Selected
(general) overhead rate
The text is distinguishing two methods of deriving full costs that it calls "traditional": a single, general overhead rate and the cost centre method, which entails reapportionment.
In English, the practice of dividing and reapportioning (rather than treating the entire company as a single cost centre) is so prevalent that it is considered THE traditional method; see link. For this reason, I would keep "general" attached to the overhead rate here to distinguish it as one method in itself rather than an input to the second step.
The non-traditional method in both cases is "activity-based costing" (ABC, comptabilité par activité).
Bear in mind that this is all about *management* (or *cost*) accounting, which is an entirely different discipline from "accounting" per se, meaning accounting for financial reporting purposes. Don't lose that qualifier.
In English, the practice of dividing and reapportioning (rather than treating the entire company as a single cost centre) is so prevalent that it is considered THE traditional method; see link. For this reason, I would keep "general" attached to the overhead rate here to distinguish it as one method in itself rather than an input to the second step.
The non-traditional method in both cases is "activity-based costing" (ABC, comptabilité par activité).
Bear in mind that this is all about *management* (or *cost*) accounting, which is an entirely different discipline from "accounting" per se, meaning accounting for financial reporting purposes. Don't lose that qualifier.
4 KudoZ points awarded for this answer.
Comment: "Thanks for your help on this one!"
1 hr
ratio of overhead costs
Should do the trick.
Reference:
http://www.linguee.fr/francais-anglais/search?source=auto&query=coefficient+des+frais+g%E9n%E9raux
2 hrs
overhead ratio
I believe that's the more natural way of expressing it.
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Note added at 3 heures (2012-03-02 14:29:58 GMT)
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87+k Ghits, including this one:
Overhead Ratio
Overhead ratio is the comparison of operating expenses and the total income which is not related to the production of goods and service. The operating ...
http://www.readyratios.com/reference/profitability/overhead_...
--------------------------------------------------
Note added at 3 heures (2012-03-02 14:29:58 GMT)
--------------------------------------------------
87+k Ghits, including this one:
Overhead Ratio
Overhead ratio is the comparison of operating expenses and the total income which is not related to the production of goods and service. The operating ...
http://www.readyratios.com/reference/profitability/overhead_...
Note from asker:
| thanks Tony came to the same conclusion myself |
1 day 26 mins
percentage of overheads (lease: of service charges)
I agree with Fourth and would have with such an answer posted.
Example sentence:
The smallest contractors generally have the highest percentages of overhead, and very large contractors have the lowest percentages.
Discussion