Regional controllable income

French translation: revenu régional contrôlable

13:19 Jun 19, 2023

English to French translations [PRO]
Bus/Financial - Accounting

English term or phrase: Regional controllable income

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

camille94 KudoZ activity Questions: 13 (1 open) Answers: 0 France
Local time: 15:42

French translation:revenu régional contrôlable

Explanation:
Je ne trouve pas d'équivalent plus "technique" sur le net...

Selected response from:

Samuel Clarisse
France
Local time: 15:42

Grading comment

Thanks for your help!
4 KudoZ points were awarded for this answer

Summary of answers provided

Coût contrôlable

Roberto Zendrini (X)

revenu régional contrôlable

Samuel Clarisse

3 -1

revenu régional vérifiable

Aurélien ARPAZ

Summary of reference entries provided

Controllable Income / Cost / profit

Daryo

Discussion entries: 1

Answers

3 mins confidence:

regional controllable income

revenu régional contrôlable

Explanation:
Je ne trouve pas d'équivalent plus "technique" sur le net...

Samuel Clarisse
France
Local time: 15:42
Native speaker of:

French
PRO pts in category: 8

Grading comment

Thanks for your help!

3 hrs confidence:

peer agreement (net): -1

regional controllable income revenu régional vérifiable

Explanation:
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.

Aurélien ARPAZ
Local time: 15:42
Native speaker of:

French

4 days confidence:

regional controllable income Coût contrôlable

Explanation:
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.

Example sentence(s):

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

https://www.oxfordreference.com/display/10.1093/oi/authority.20110803095635796

Roberto Zendrini (X)
France
Local time: 15:42
Specializes in field
Native speaker of:

French

Reference comments

1 day 23 hrs peer agreement (net): +1

Reference: Controllable Income / Cost / profit

Reference information:
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...

Daryo
United Kingdom
Specializes in field
Native speaker of:

Serbian,

French
PRO pts in category: 16

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Regional controllable income

French translation: revenu régional contrôlable

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