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2. Cost breakdown analysis - Wikipedia

   en.wikipedia.org/wiki/Cost_breakdown_analysis

   Labor costs are direct costs, that is, they can be identified among the total cost and assigned to a certain cost objective. [1] Labor costs are defined by categories (e.g. service labor or manufacturing labor), the attribution of a labor rate for each category, and a certain number of labor hours. [1]

3. Percentage-of-completion method - Wikipedia

   en.wikipedia.org/wiki/Percentage-of-Completion...

   The percentage of completion method is used when: Collections are assured; The accounting system can: Estimate profitability; Measure progress toward completion. Losses are recognized in the year when they are discovered, the same way as for the completed contract method. The balance sheet presentation is the same as in the completed contract ...

4. Basis of estimate - Wikipedia

   en.wikipedia.org/wiki/Basis_of_estimate

   Basis of estimate (BOE) is a tool used in the field of project management by which members of the project team, usually estimators, project managers, or cost analysts, calculate the total cost of the project.

5. Cost estimate - Wikipedia

   en.wikipedia.org/wiki/Cost_estimate

   A cost estimate is the approximation of the cost of a program, project, or operation. The cost estimate is the product of the cost estimating process. The cost estimate has a single total value and may have identifiable component values. A problem with a cost overrun can be avoided with a credible, reliable, and accurate cost estimate. A cost ...

6. Earned value management - Wikipedia

   en.wikipedia.org/wiki/Earned_value_management

   According to the PMBOK (7th edition) by the Project Management Institute (PMI), Estimate at completion (EAC) is the "expected total cost of completing all work expressed as the sum of the actual cost to date and the estimate to complete." [19] EAC is the manager's projection of total cost of the project at completion.

7. Brake-specific fuel consumption - Wikipedia

   en.wikipedia.org/wiki/Brake-specific_fuel...

   In traditional units, it measures fuel consumption in pounds per hour divided by the brake horsepower, lb/(hp⋅h); in SI units, this corresponds to the inverse of the units of specific energy, kg/J = s 2 /m 2. It may also be thought of as power-specific fuel consumption, for this reason. BSFC allows the fuel efficiency of different engines to ...