avoided cost — In context of project financing, the capital and expense that would have to be spent if the project did not proceed. Bloomberg Financial Dictionary … Financial and business terms
Avoided Costs — These are costs that a utility avoids by purchasing power from an independent producer rather than generating power themselves, purchasing power from another source or constructing new power plants. A Public Utility Commission calculates… … Energy terms
Cost, Insurance and Freight — (CIF) is a common term in a sales contract that may be encountered in international trading when ocean transport is used. It must always indicate the port of destination, ie CIF Shanghai. When a price is quoted CIF, it means that the selling… … Wikipedia
Cost–benefit analysis — (CBA), sometimes called benefit–cost analysis (BCA), is a systematic process for calculating and comparing benefits and costs of a project for two purposes: (1) to determine if it is a sound investment (justification/feasibility), (2) to see how… … Wikipedia
cost — [[t]kɒ̱st, AM kɔ͟ːst[/t]] ♦ costs, costing (The form cost is used in the present tense, and is also the past tense and participle, except for meaning 4, where the form costed is used.) 1) N COUNT: usu sing, oft N of n The cost of something is the … English dictionary
Cost-Plus Contract — An agreement to pay a company for a job based on the amount of money used to buy the materials required to complete that job plus an added payment. A cost plus contract fully reimburses a contractor for the cost of materials and then adds… … Investment dictionary
cost avoidance — noun An expense one has avoided incurring … Wiktionary
avoidable 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… … Auditor's dictionary
Full cost accounting — (FCA) generally refers to the process of collecting and presenting information (costs as well as advantages) for each proposed alternative when a decision is necessary. A synonym, true cost accounting (TCA) is also often used. Experts consider… … Wikipedia
Avoidable 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… … Investment dictionary