process cost
21cost accountant — ➔ accountant * * * cost accountant UK US noun [C] ► ACCOUNTING an accountant who examines all the costs involved in a business activity or a production process in order to help managers decide how to make profits or save money: »The prime role of …
22cost assignment — cost attribution The procedures by which direct or indirect costs are charged to or made the responsibility of particular cost centres, and ultimately charged to the products manufactured or services provided by the organization. Procedures used… …
23cost-benefit analysis — ➔ analysis * * * cost benefit analysis UK US noun [C or U] (ABBREVIATION CBA) ► ECONOMICS the process of comparing the costs involved in doing something to the advantage or profit that it may bring: »The cost benefit analysis found that employing …
24cost analysis — UK US noun [C or U] ► FINANCE the process of examining the cost of doing something in order to make comparisons and to plan for the future: »According to a cost analysis, construction of the library at today s costs will run to about $198 million …
25cost breakdown — UK US noun [C or U] ► ACCOUNTING the process of dividing the cost of something into the different parts that make up the total amount, according to who is doing the work, what materials are needed, etc.: »This is a detailed cost breakdown of the… …
26cost comparison — UK US noun [C or U] ► the process of comparing the price of different products or services: »We carried out a cost comparison of the different approaches. »cost comparison websites …
27cost reduction — UK US noun [C or U] ► the process of reducing the amount of money that a company spends on wages, production, etc. in order to make it more profitable: »further/continuing/significant cost reductions …
28cost accounting — cost ac,counting noun uncount BUSINESS the process of recording and calculating all the costs of managing a business or organization …
29Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …
30Cost segregation study — Part of a series on Taxation Taxation in the United States …
