cost

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Cost

The opposite of revenue. An expense that reflects the price of purchasing goods, services and financial instruments. A cash cost means that cash is given up today to the purchase. Also, the purchase price of an investment, which is compared to the sale proceeds to determine capital gain or loss.

Cost

The amount of money or property paid for a good or service. Cost is an expense for both personal and business assets. If a cost is for a business expense, it may be tax deductible. A cost may be paid immediately in the form of cash or over time in a credit sale or similar transaction. Cost is the opposite of revenue: It may be thought of as money spent instead of made.

cost

The expenditure of funds or use of property to acquire or produce a product or service. See also average cost, fixed cost, historical cost, marginal cost, replacement cost, variable cost.

cost

the expenditure upon resources incurred by a firm in producing and selling its output. Each cost is a charge against revenues and profits for the use or consumption of resources during a trading period. (see PROFIT AND LOSS ACCOUNT). Costs can be classified along functional lines, distinguishing between production, selling, distribution, administration and financing costs. Alternatively costs can be classified as either direct costs (usually raw materials and direct labour) or indirect costs (overheads) (see PROFIT AND LOSS ACCOUNT). Costs may also be classified as variable costs and fixed costs, depending on whether they vary with the level of output or activity. In addition, costs may be analysed by product. Finally costs may be classified by location (division, subsidiary, company, department, etc.).

Classification and analysis of costs is necessary for three main business purposes:

  1. for product costing;
  2. for management control;
  3. for decision-making.

Identification and classification of these costs is the core of MANAGEMENT ACCOUNTING. Fig. 28 shows the build up of major cost elements. See PRODUCTION COST, SELLING COST.

cost

the payments (both EXPLICIT COSTS and IMPLICIT COSTS) incurred by a firm in producing its output. See TOTAL COST, AVERAGE COST, MARGINAL COST, PRODUCTION COST, SELLING COST.

Cost

Cash and/or the value of property given to acquire the property received.
References in periodicals archive ?
Los principales resultados obtenidos se muestran en la tabla de datos referidos a cada tipo de ulcera por presion (tabla 3) y en la tabla de coste medio segun el tipo de ulcera por presion (tabla 4), pero podemos senalar que la ulcera por presion mas frecuentemente intervenida es la isquiatica, la cual representa un 43,27%.
En esta logica, se han identificado cuatro tipos principales de escenarios, a los cuales denominamos de convergencia positiva, de convergencia negativa y dos de conflicto, determinados por la relacion entre los costes de oportunidad (economica o politica) de los actores publicos y privados en el ambito de produccion de biocarburantes.
Si se analiza de forma aislada el proyecto de ERE se puede concluir que este proyecto, una vez realizado, genera ahorros de costes anuales futuros fijos y constantes, diferencia entre los costes de RRHH antes y despues del ERE, que son a su vez flujos de ingresos constantes anuales para la empresa.
Los costes de produccion de la simulacion II son marcadamente superiores a los de la simulacion I (Tablas 5 y 6).
SENSIBILIZACION HACIA HABITOS DE MOVILIDAD SOSTENIBLE: INFORMACION SOBRE COSTES DEL TRANSPORTE
Los representantes de las asociaciones de empresarios espanoles han argumentado que la incapacidad de la economia espanola para crear nuevos empleos se debe, fundamentalmente, a que los costes asociados al despido de un trabajador son mucho mas elevados en Espana que en el resto de la Union Europea, lo que desmotivaria a empresarios y emprendedores a asumir riesgos en las contrataciones.
Los servicios preventivos, en general, suelen conllevar cierta inversion inicial para propiciar cambios que, con el tiempo, reduzcan la necesidad de intervencion, con la subsiguiente disminucion de costes.
En suma, estas paginas pretenden ponderar en que medida el ahorro de costes de contratacion es capaz de explicar las diferencias provinciales en el recurso a las ETT.
En el ambito juridico, los costes de transaccion son relativamente altos y frecuentes.