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Cost of sales

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  • Cost overrun

    , cost overrun is the amount by which an entity exceeds or expects to exceed the estimated cost to completion of: a. a product; b. a process; or, c. the...
  • Cost per outcome

    , cost per outcome links the unit-level economics of an operation with the impact that the organization wishes to have. for example, a nonprofit that delivers...
  • Cost per output

    , cost per output see object cost .
  • Cost per thousand

    , cost per thousand (cpm) is advertising terminology used in buying media. cpm refers to the cost it takes to reach a thousand people within your target...
  • Cost principle

    , cost principle is the principle where a company is obliged to record its fixed assets at their actual purchase price or production cost.
  • Cost reduction

    , cost reduction is actions taken in the present designed to decrease costs in the present. see cost avoidance .
  • Cost rollup

    , cost rollup is a determination of all cost elements within total cost. a cost rollup will normally but not always allow for the dissection of cost by...
  • Cost split

    , cost split is the breakdown of the costs associated with producing a product, providing a service, ... the makeup is dependent upon what costs are being...
  • Cost synergy

    , cost synergy is the savings in operating costs expected after two companies, who compliment each others strengths, join.
  • Cost unit

    , cost unit is a functional cost unit which establishes standard cost per workload element of activity, based on calculated activity ratios converted to...
  • Cost-benefit analysis

    , cost-benefit analysis is the method of measuring the benefits anticipated from a decision by determining the cost of the decision, then deciding whether...
  • Cost-of-living lease

    , cost-of-living lease is a lease where yearly increases are tied to the cost of living index.
  • Cost-plus

    , cost-plus is determining payment based on the actual cost of production or service provisioning plus an agreed-upon fee or rate of profit; for example,...
  • Cost-to-cost method

    , cost-to-cost method, in construction contracts, is an estimate of completion in which the state of completion is the ratio of costs incurred as of a...
  • Cost-volume-profit analysis

    , cost-volume-profit analysis (cvpa) examines the behavior of total revenue, total costs and profit as changes occur in the output level, selling price...
  • Cost/income ratio

    , cost/income ratio is total expenses divided by the sum of total income.
  • Country risk

    , country risk is the risk a depositor takes when placing funds on deposit outside the united states. the host country where the funds are domiciled...
  • Coupon bond

    , coupon bond pays the holder of the bond a fixed interest payment (a coupon payment) every year until the bond reaches maturity. it is named a coupon...
  • Coupon rate

    , coupon rate is the annual interest rate of a bond.
  • Coverage of fixed charges

    , coverage of fixed charges is computed by taking your net income, before taxes and fixed charges (debt repayment, long-term leases, preferred stock dividends...
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