programmed cost

programmed cost
упр., учет, преим. мн. запланированные [программируемые, регулируемые\] расходы* (предусматриваемые бюджетом расходы, величина которых зависят от политики и планов руководства фирмы)

all projects exceeding the programmed cost by 10% — во всех проектах фактические расходы превысили запланированные на 10%

* * *
Бухгалтерия и аудит
регулируемые затраты

Англо-русский экономический словарь.

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