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  2. Glossary of economics - Wikipedia

    en.wikipedia.org/wiki/Glossary_of_economics

    Also called resource cost advantage. The ability of a party (whether an individual, firm, or country) to produce a greater quantity of a good, product, or service than competitors using the same amount of resources. absorption The total demand for all final marketed goods and services by all economic agents resident in an economy, regardless of the origin of the goods and services themselves ...

  3. Cost overrun - Wikipedia

    en.wikipedia.org/wiki/Cost_overrun

    Many major construction projects have incurred cost overruns; cost estimates used to decide whether important transportation infrastructure should be built can mislead grossly and systematically. [2] Cost overrun is distinguished from cost escalation, which is an anticipated growth in a budgeted cost due to factors such as inflation.

  4. Sunk cost - Wikipedia

    en.wikipedia.org/wiki/Sunk_cost

    In economics and business decision-making, a sunk cost (also known as retrospective cost) is a cost that has already been incurred and cannot be recovered. [1] [2] Sunk costs are contrasted with prospective costs, which are future costs that may be avoided if action is taken. [3]

  5. Markup (business) - Wikipedia

    en.wikipedia.org/wiki/Markup_(business)

    Markup (or price spread) is the difference between the selling price of a good or service and its cost.It is often expressed as a percentage over the cost. A markup is added into the total cost incurred by the producer of a good or service in order to cover the costs of doing business and create a profit.

  6. Transaction cost - Wikipedia

    en.wikipedia.org/wiki/Transaction_cost

    In economics, a transaction cost is a cost incurred when making an economic trade when participating in a market. [1]The idea that transactions form the basis of economic thinking was introduced by the institutional economist John R. Commons in 1931.

  7. Loss aversion - Wikipedia

    en.wikipedia.org/wiki/Loss_aversion

    In past behavioral economics studies, users participate up until the threat of loss equals any incurred gains. Methods established by Botond Kőszegi and Matthew Rabin in experimental economics illustrates the role of expectation, wherein an individual's belief about an outcome can create an instance of loss aversion, whether or not a tangible ...

  8. Cost of goods sold - Wikipedia

    en.wikipedia.org/wiki/Cost_of_goods_sold

    Determining costs requires keeping records of goods or materials purchased and any discounts on such purchase. In addition, if the goods are modified, [6] the business must determine the costs incurred in modifying the goods. Such modification costs include labor, supplies or additional material, supervision, quality control, and use of equipment.

  9. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Shutdown cost: Costs incurred if operations are shut down, and which would not occur if operations are continued. Capacity cost: The cost incurred by a company for providing production, administration and selling and distribution capabilities in order to perform various functions. These costs are normally fixed costs.