Business and Personal Finance Dictionary

# A B C D E F G H I J K L M N O P Q R S T U V W X Y Z 

• COST AVOIDANCE - is an action taken in the present designed to decrease costs in the future.
  
  
• COST BASIS - The cost basis is the original price of an asset usually the purchase price plus commissio...
  
  
• COST BUDGETS - Budgets prepared for every major expense category of the firm, such as administrative co...
  
  
• COST CENTER - is a non-revenue-producing element of an organization, where costs are separately figured...
  
  
• COST COMPANY ARRANGEMENT - Arrangement whereby the shareholders of a project receive output free of cha...
  
  
• COST DRIVER - is any activity or series of activities that takes place within an organization and cause...
  
  
• COST IN EXCESS OF BILLING - An asset created under a type of accrual accounting used when firms such as...
  
  
• COST IN EXCESS OF BILLINGS - in percentage of completion method, is when the billings on uncompleted co...
  
  
• COST INSURANCE AND FREIGHT (CIF) - Seller is responsible for the payment of freight to carry goods to a...
  
  
• COST MANAGEMENT INDEX (CMI) - is a method for determining cost management benchmarks for public compani...