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Cost centre
A cost center is an organizational segment whose manager answers only for the costs incurred there, not for revenue or capital investment, as in accounting or IT departments.
Cost curve
A cost curve is a graph of a firm's cost of production, most often minimum cost, as a function of output, derived by choosing the input bundle that minimizes cost.
Cost driver
A cost driver is any factor that causes a change in the cost of an activity, used in activity-based costing to charge indirect costs to products.
Cost function
The cost function in economics gives the minimum cost of producing a given output when the firm takes input prices as given, written C(y, w), where y is output and w is input prices.
Cost leadership
Cost leadership is a competitive strategy in which a firm produces at the lowest relative cost in its industry, a generic strategy defined by Michael Porter.
Cost of capital
The cost of capital is the expected return the market requires to attract funds to an investment, serving as a hurdle rate and discount rate.
Cost of carry
Cost of carry is the net cost of holding an asset until a future date, minus income it pays; it links spot and futures prices in derivatives pricing.
Cost of debt
The cost of debt is the effective rate a company pays on borrowed money, after tax, and a component of the weighted average cost of capital.
Cost of equity
The cost of equity is the rate of return shareholders require on their investment, an opportunity cost that must be estimated, most often with the CAPM.
Cost of goods sold
Cost of goods sold, also known as cost of sales, is the direct cost of the goods a company sells in an accounting period, including materials, direct labor, and purchase costs.
Cost of living
Cost of living, also known as living costs, is the monetary cost of maintaining a particular standard of living, usually measured through the price of a basket of goods and services.
Cost of raising a child
The cost of raising a child is the total spending to support a child from birth to adulthood, estimated at roughly $164,000 to over $600,000 in the US.
Cost to company
Cost to company (CTC) is the total amount an organization spends annually to engage an employee, covering salary, benefits, and employer contributions; it is not defined in Indian law.
Cost-of-living adjustment
A cost-of-living adjustment (COLA) is a periodic increase in payments such as pensions and Social Security benefits, calculated from an inflation index so payments keep pace with rising prices.
Cost-plus contract
A cost-plus contract is an agreement where the buyer reimburses the contractor for allowable costs and pays an extra fee, used in US federal procurement and construction.
Cost-plus pricing
Cost-plus pricing is a pricing method in which a seller sets the selling price by adding a markup percentage to cost, one of the most widely reported pricing practices in business.
Cost-push inflation
Cost-push inflation is inflation driven by rising input costs, such as wages, energy, and imported materials, rather than excess demand; it became central again after the 2021 supply shocks.
Cost–benefit analysis
Cost–benefit analysis (CBA) is a policy appraisal method that estimates social costs and benefits in monetary terms, discounts them, and compares options by net present value.
Cost–volume–profit analysis
Cost–volume–profit analysis (CVP analysis) is a managerial accounting tool that estimates how selling prices, sales volume, and costs affect profit, using break-even points, margins of safety, and target-profit calculations.
Costa del Sol
Costa del Sol, Spain's Mediterranean coast in Málaga province (Nerja to Manilva, ~160 km), a mass-tourism region with 14.47 million 2024 visitors, Málaga airport near 25 million passengers, Marbella luxury resorts, golf, water stress and 2025 rental bans.
Costa Rican Civil War
The Costa Rican Civil War was an armed conflict in 1948 in which rebels led by José Figueres Ferrer defeated President Teodoro Picado's government after a contested election.
Costa Rican colón
The Costa Rican colón (CRC, symbol ₡) is the currency of Costa Rica, established in 1896 and named after Christopher Columbus, divided into 100 céntimos.
Costanoa Venture Capital
Costanoa Venture Capital is a Palo Alto venture capital firm founded in 2012 by Greg Sands, investing at seed and Series A in B2B software.
Costanoa Ventures
Costanoa Ventures is a venture capital firm in Palo Alto, California, founded in 2012 by Greg Sands to lead seed and Series A investments in business software.
Costas Kadis
Costas Kadis is a Cypriot politician who has served as European Commissioner for Fisheries and Oceans since 2024, in Ursula von der Leyen's Commission, after working at Cyprus's Research Promotion Foundation.
Costas Meghir
Costas Meghir is a labor economist who is the Douglas A. Warner III Professor of Economics at Yale University, previously a professor at University College London.
Costi Hinn
Costi Hinn is an evangelical pastor and author, the nephew of televangelist Benny Hinn, known for breaking with the family's prosperity-gospel ministry and teaching against it.
Cota Ventures
Cota Ventures II, also known as Cota Ventures II, L.P., is the second venture capital fund of San Francisco firm Cota Capital, reporting $118,112,500 sold in a 2020 SEC filing.
Coto War
The Coto War (Guerra de Coto) was a brief 1921 conflict between Costa Rica and Panama over the Coto region, ending under United States pressure.
Cotonou Agreement
The Cotonou Agreement was a 2000 treaty between the European Union and the African, Caribbean and Pacific group that governed development and trade for two decades.