Англо-русский экономический словарь.
Cost of poor quality — (COPQ) or poor quality costs (PQC), are defined as costs that would disappear if systems, processes, and products were perfect. COPQ was popularized by IBM quality expert H. James Harrington in his 1987 book Poor Quality Costs.[1] COPQ is a… … Wikipedia
Cost overrun — A cost overrun, also known as a cost increase or budget overrun, is an unexpected cost incurred in excess of a budgeted amount due to an under estimation of the actual cost during budgeting. Cost overrun should be distinguished from cost… … Wikipedia
Incurred but not reported — (IBNR) is a term in common use in general insurance.When a policy of general insurance is written it will typically cover a 12 month period from inception of the policy. When the policy is sold, a premium is paid by the insured party to the… … Wikipedia
Cost Accounting Standards — (popularly known as CAS) are a set of 19 standards and rules promulgated by the United States Government for use in determining costs on negotiated procurements. CAS differs from the Federal Acquisition Regulation (FAR) in that FAR applies to… … Wikipedia
cost — n 1: the amount or equivalent paid or charged for something 2 pl: expenses incurred in litigation; esp: those given by the law or the court to the prevailing party against the losing party Merriam Webster’s Dictionary of Law. Merriam Webster.… … Law dictionary
cost incurred — index expenditure, expense (cost), overhead Burton s Legal Thesaurus. William C. Burton. 2006 … Law dictionary
cost of completion — n. In a breach of contract action, a measure of damages calculated by the amount it would cost to pay for a performance that would put the plaintiff where he or she would have been had the contract not been breached. The Essential Law Dictionary … Law dictionary
Cost to serve — is a process driven accountancy tool to calculate the profitability of a customer account, based on the actual business activities and overhead costs incurred to service that customer.[1] In the context of supply chain management it can be used… … Wikipedia
Cost — Cost, n. [OF. cost, F. co[^u]t. See {Cost}, v. t. ] 1. The amount paid, charged, or engaged to be paid, for anything bought or taken in barter; charge; expense; hence, whatever, as labor, self denial, suffering, etc., is requisite to secure… … The Collaborative International Dictionary of English
Cost free — Cost Cost, n. [OF. cost, F. co[^u]t. See {Cost}, v. t. ] 1. The amount paid, charged, or engaged to be paid, for anything bought or taken in barter; charge; expense; hence, whatever, as labor, self denial, suffering, etc., is requisite to secure… … The Collaborative International Dictionary of English
cost of living allowance — ➔ allowance * * * cost of living allowance UK US noun [C] (ABBREVIATION COLA) ► ECONOMICS, HR extra money that some people receive from their employer, for example, because they work in an area that is very expensive, or because prices have… … Financial and business terms
