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Definition of Indirect costs
costs that are necessary to produce a product/service but are not readily traceable to particular products or services – see overhead.
Legal and administrative costs of liquidation or reorganization. Also includes
A general term referring to indirect costs.
A relatively new method advocated for the
Overhead generally refers to indirect, in contrast to direct,
A costing methodology that only assigns direct labor and material costs
The incremental costs of having an agent make decisions for a principal.
costs that increase with increases in the level of investment in current assets.
The difference between the execution price of a security and the price that would have
costs, both implied and direct, associated with a transaction. Such costs include time, effort,
costs and benefits that would occur if a particular course of action were
For foreign exchange, the number of units of a foreign currency needed to buy one U.S.$.
Transaction costs that include the assessment of the investment merits of a financial asset.
Also called price impact costs, the result of a bid/ask spread and a dealer's price concession.
costs that arise from price movement of the stock during the time of the transaction
The difference in the performance of an actual investment and a desired investment
Price impact costs
Related: market impact costs
Round-trip transactions costs
costs of completing a transaction, including commissions, market impact
costs associated with locating a counterparty to a trade, including explicit costs (such as
costs that have been incurred and cannot be reversed.
costs of buying and selling marketable securities and borrowing. Trading costs include
The time, effort, and money necessary, including such things as commission fees and the
costs that are identifiable with and able to be influenced by decisions made at the business
costs that are readily traceable to particular products or services.
costs that do not change with increases or decreases in the volume of goods or services
The costs that relate to a period of time.
costs that are constant within a defined level of activity but that can increase or decrease when
costs that have both fixed and variable components.
A budget cost for materials and labour used for decision-making, usually expressed as a per unit cost that is applied to standard quantities from a bill of materials and to standard times from a
costs that have been incurred in the past.
A method of preparing the operating section of the Statement of Cash Flows that does not use the company’s actual cash inflows and cash outflows, but instead arrives at the net cash flow by taking net income and adjusting it for noncash expenses and the changes from last year in the current assets and current liabilities.
capitalization of costs
When a cost is recorded originally as an increase
fixed expenses (costs)
Expenses or costs that remain the same in amount,
a cost that cannot be traced explicitly to a particular
A cost that is not directly associated with a single activity or event. Such
The cost of any labor that supports the production process, but which is
costs of maintaining current assets, including opportunity cost of capital.
costs of financial distress
costs arising from bankruptcy or distorted business decisions before bankruptcy.
costs that do not depend on the level of output.
costs incurred from shortages in current assets.
costs that have been incurred and cannot be recovered.
costs that change as the level of output changes.
Taxes paid by consumers when they buy goods and services. A sales tax is an example.
The costs to firms of changing their prices.
Costs Capitalized in Stealth
A particularly egregious form of aggressive cost capitalization
A format for the operating section of the cash-flow statement that
Policy Acquisition Costs
costs incurred by insurance companies in signing new policies, including expenditures on commissions and other selling expenses, promotion expenses, premium
The costs of additional regulation, including higher taxes, borne by large and
A form of start-up cost incurred in preparing for the opening of a new store or facility.
costs related to such onetime activities as opening a new facility, introducing
The price of obtaining capital, either borrowed or equity, with intent to carry on business operations.
Undepreciated Capital Costs
The tax definition of the value of an asset that is eligible for tax deprecation.
Bankruptcy cost view
The argument that expected indirect and direct bankruptcy costs offset the other
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