avoidable cost
1avoidable cost — An item of expenditure incurred at the discretion of the management of an organization. In contrast to a *sunk cost, an avoidable cost can be incurred or avoided on the basis of a management decision. For example, potential rental fees for… …
2Avoidable Cost — An expense that will not be incurred if a particular activity is not performed. Avoidable cost refers to variable costs that can be avoided, unlike most fixed costs, which are typically unavoidable.While avoidable costs are often viewed as… …
3Устранимые затраты (AVOIDABLE COST, ESCAPABLE COST) — 1. Постоянно возникающие затраты предприятия, которые можно устранить, прекратив выпуск определенной продукции или выполнение некоторых операций, либо повысив их эффективность. Ср. Неотвратимые затраты ( Unavoidable Cost). 2. Затраты, которых… …
4avoidable costs — Costs that are not incurred if a particular course of action is taken or an alternative decision is made. For example, if a specific product is not produced, material and labour costs may not be incurred. In this instance material and labour… …
5avoidable costs — Costs that will not be incurred if a particular course of action is not taken. For example, if a specific product is not produced, certain material and labour costs may be avoided. Variable costs are often avoidable costs, whereas fixed costs,… …
6relevant cost — A *cost that has a bearing on a decision making process or that is affected by a decision making process. See also *avoidable cost, *controllable cost, and *discretionary cost …
7sunk cost — An unavoidable item of expenditure incurred because of a past decision. In contrast to an *avoidable cost, a sunk cost cannot be changed by a further decision (without avoiding penalties). For example, an organization that enters a binding… …
8unavoidable cost — An expense that is incurred irrespective of the discretion of an organization’s managers. Compare *avoidable cost, *controllable cost, and *sunk cost …
9controllable cost — An expense that is incurred at the discretion of an organization’s managers. The performance of individuals is often appraised, in part, in relation to efficient use of controllable costs. Most costs in this category are *variable, but some… …
10escapable cost — An alternative term for *avoidable cost …
