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any unit of activity, group of employees or machines, line of products, etc., isolated or arranged in order to allocate and assign costs more easily.


Read Also:

  • Cost centre

    noun 1. a unit, such as a department of a company, to which costs may be allocated for cost accounting purposes

  • Cost control callback

    communications A system where a computer automatically rejects incoming dial-up calls from certain telephone numbers and calls them back, with the result that the caller pays nothing for the connection. This differs from security callback in that it applies to certain phone numbers instead of to certain user names. (2003-07-13)

  • Cost-cut

    [kawst-kuht, kost-] /ˈkɔstˌkʌt, ˈkɒst-/ verb (used with object), cost-cut, cost-cutting. 1. to reduce the cost of: to cost-cut expenditures.

  • Cost driver attribute

    programming Factors affecting the productivity of software development. These include attributes of the software, computers, personnel, and project. (1996-05-28)

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