Jun 19, 2023 13:19
11 mos ago
30 viewers *
English term
Regional controllable income
English to French
Bus/Financial
Accounting
Hi all,
I found this term in a document related to a company's financial results, broken down by region (the company is global).
I haven't found any satisfying translations yet - I came across "revenu gérable" but I don't think that is appropriate. Any thoughts?
Thanks!
Camille
I found this term in a document related to a company's financial results, broken down by region (the company is global).
I haven't found any satisfying translations yet - I came across "revenu gérable" but I don't think that is appropriate. Any thoughts?
Thanks!
Camille
Proposed translations
(French)
| 3 | revenu régional contrôlable |
Samuel Clarisse
|
| 5 | Coût contrôlable |
Roberto Zendrini (X)
|
| 3 -1 | revenu régional vérifiable |
Aurélien ARPAZ
|
References
| Controllable Income / Cost / profit |
Daryo
|
Proposed translations
3 mins
Samuel Clarisse
France
France
Native in French
France
Always keeping in mind the audience
Native in: French (Variants: Standard-France, Swiss, Canadian, Belgian, Luxembourgish) 
Works in: English to French, Spanish to French
Related KudoZ points
:
8
Selected
revenu régional contrôlable
Je ne trouve pas d'équivalent plus "technique" sur le net...
Peer comment(s):
| neutral |
Francois Boye
: 'revenu comtrôlable par région' me semble plus conforme à 'I found this term in a document related to a company's financial results, broken down by region (the company is global)'
57 mins
|
| disagree |
Daryo
: checking the meaning of the ST first?
1 day 10 hrs
|
| agree |
Anastasia Kalantzi
6 days
|
4 KudoZ points awarded for this answer.
Comment: "Thanks for your help!"
-1
3 hrs
Aurélien ARPAZ
Native in French
Terminologie et lexicographie
Native in: French 
Works in: German to French, English to French
revenu régional vérifiable
De manière générale les états financiers répondent à certaines règles et procédures reposant sur des éléments dont fait réellement partie la "vérifiabilité". Maintenant qu'il s'agisse de dire "régional" ou "par région" ne semble pas être critique.
4 days
Coût contrôlable
Juste une précision, confirmée par le manuel DCG - Dunod 2e éd, Dictionalry of Accounting 4th ed, Oxford Reference.
Un coût est dit contrôlable quand le décideur a un pouvoir total sur l’apparition de ce coût (embauche d’un salarié) et dit administré quand il s’impose au décideur de l’extérieur de l’entreprise par l’administration ou les pouvoirs publics (charges sociales, fiscales ou redevances).
Controllable contribution
Controllable contribution is the sales revenue of a division less those costs that are controllable by the divisional manager. Controllable contribution is the most appropriate measure of a divisional manager’s performance.
In practice, however, it can be difficult to distinguish between controllable costs and uncontrollable costs .
Where a division is a profit centre , depreciation is not a controllable cost, as the manager is not responsible for investment decisions. However, the manager of an investment centre is responsible for investments and therefore depreciation is a controllable cost.
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Note added at 4 jours (2023-06-23 14:07:26 GMT) Post-grading
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Dans le cas cas de figure, j'ai souvent rencontré le terme "Division". Dans les groupes anglo-saxons, on utilise beaucoup les expressions: Divisional Director, Divisional Sales. C'est équivalent au terme "Région".
Je propose de consulter des états financiers de groupes d'entreprises du même pays/continent afin de constater quel est le terme le mieux approprié dans le contexte du pays en question.
Un coût est dit contrôlable quand le décideur a un pouvoir total sur l’apparition de ce coût (embauche d’un salarié) et dit administré quand il s’impose au décideur de l’extérieur de l’entreprise par l’administration ou les pouvoirs publics (charges sociales, fiscales ou redevances).
Controllable contribution
Controllable contribution is the sales revenue of a division less those costs that are controllable by the divisional manager. Controllable contribution is the most appropriate measure of a divisional manager’s performance.
In practice, however, it can be difficult to distinguish between controllable costs and uncontrollable costs .
Where a division is a profit centre , depreciation is not a controllable cost, as the manager is not responsible for investment decisions. However, the manager of an investment centre is responsible for investments and therefore depreciation is a controllable cost.
--------------------------------------------------
Note added at 4 jours (2023-06-23 14:07:26 GMT) Post-grading
--------------------------------------------------
Dans le cas cas de figure, j'ai souvent rencontré le terme "Division". Dans les groupes anglo-saxons, on utilise beaucoup les expressions: Divisional Director, Divisional Sales. C'est équivalent au terme "Région".
Je propose de consulter des états financiers de groupes d'entreprises du même pays/continent afin de constater quel est le terme le mieux approprié dans le contexte du pays en question.
Example sentence:
Un coût est dit contrôlable quand le décideur a un pouvoir total sur l’apparition de ce coût
Controllable contribution is the sales revenue of a division less those costs that are controllable by the divisional manager
Reference comments
1 day 23 hrs
Reference:
Controllable Income / Cost / profit
Controllable Profit
Controllable Profit is the company’s net income which is under the direct control of the management in each division. It is the difference between revenue and controllable expense. The controllable expenses include variable cost, fixed cost, and other operating expense which is incurred to support the business operation and under divisional control.
Profit is usually the turnover that the company makes in excess of the total expense. The expense includes the cost of goods sold, operating expenses, and tax expenses. It represents the amount left over for the company to reinvest or share with the shareholders. The calculation is straightforward for a small company operating in one place. Revenue is reflected in company performance and it will link with the cost of goods sold, the more revenue we make, the higher cost of goods sold. The other operating expenses are the management’s decision and they must be in line with the business operation as well.
However, something changes when the company is divided into different divisions or segments. Each division’s revenues will include both division’s performance and some have come through the head office. Controllable revenue is the revenue generate by the division.
Similar things happen to the operating expense, the head office may charge some expenses such as salary of head office staff who work for all divisions, head office building cost, interest expense, and so on. As these expenses paid by the head office, so they must be allocated to all divisions to reflect their performances. The controllable expense of the division must exclude any expense allocated by the head office.
https://accountinginside.com/controllable-profit/
Controllable Income from Operations means the total of the Business Unit's or Business Region's net sales reduced by total variable and fixed costs, operating expenses, and other income and expenses, as set forth in the Company's internal financial statements for the fiscal year.
https://www.lawinsider.com/dictionary/controllable-income-fr...
IOW: HERE "controllable (costs / income / profits)" means those costs / income / profits that are "under the control of" (or generated by) some subdivision of the company AS OPPOSED TO the head office costs.
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Note added at 2 days 8 mins (2023-06-21 13:28:53 GMT)
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also
https://cricpa.com/insight/controllable-noncontrollable-cost...
Controllable Profit is the company’s net income which is under the direct control of the management in each division. It is the difference between revenue and controllable expense. The controllable expenses include variable cost, fixed cost, and other operating expense which is incurred to support the business operation and under divisional control.
Profit is usually the turnover that the company makes in excess of the total expense. The expense includes the cost of goods sold, operating expenses, and tax expenses. It represents the amount left over for the company to reinvest or share with the shareholders. The calculation is straightforward for a small company operating in one place. Revenue is reflected in company performance and it will link with the cost of goods sold, the more revenue we make, the higher cost of goods sold. The other operating expenses are the management’s decision and they must be in line with the business operation as well.
However, something changes when the company is divided into different divisions or segments. Each division’s revenues will include both division’s performance and some have come through the head office. Controllable revenue is the revenue generate by the division.
Similar things happen to the operating expense, the head office may charge some expenses such as salary of head office staff who work for all divisions, head office building cost, interest expense, and so on. As these expenses paid by the head office, so they must be allocated to all divisions to reflect their performances. The controllable expense of the division must exclude any expense allocated by the head office.
https://accountinginside.com/controllable-profit/
Controllable Income from Operations means the total of the Business Unit's or Business Region's net sales reduced by total variable and fixed costs, operating expenses, and other income and expenses, as set forth in the Company's internal financial statements for the fiscal year.
https://www.lawinsider.com/dictionary/controllable-income-fr...
IOW: HERE "controllable (costs / income / profits)" means those costs / income / profits that are "under the control of" (or generated by) some subdivision of the company AS OPPOSED TO the head office costs.
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Note added at 2 days 8 mins (2023-06-21 13:28:53 GMT)
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also
https://cricpa.com/insight/controllable-noncontrollable-cost...
Peer comments on this reference comment:
| agree |
Roberto Zendrini (X)
2 days 16 mins
|
Discussion