| English | Italian |
| ABC code for carrying cost classification | codice ABC per la classificazione di costo (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| accrued cost | costo sospeso (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | costo accumulato (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | costo effettivo (The definite cost incurred in the performance of an activity) |
| actual cost of work performed | costo effettivo del lavoro eseguito (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| adjusted cost | costo rettificato (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | costo medio del periodo (An interval of time that the program uses to calculate average costs of items that use the Average costing method. The program calculates an average cost for the ending date of each average cost period in which an inventory decrease takes place. This average cost is then applied to all inventory decreases with valuation dates in the average cost period) |
| baseline cost | costo previsto (The original project, resource, and assignment cost as shown in the baseline plan. The baseline cost is a snapshot of the cost at the time when the baseline plan was saved) |
| budgeted cost of work performed | costo preventivato del lavoro eseguito (The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task) |
| budgeted cost of work scheduled | costo preventivato del lavoro programmato (The earned value field that shows how much of the budget should have been spent, in view of the baseline cost of the task, assignment, or resource. BCWS is calculated as the cumulative timephased baseline costs up to the status date or today's date) |
| capitalization of cost | capitalizzazione dei costi (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | costo di mantenimento (The cost of retaining inventory, whether raw materials, components, or finished goods. Carrying cost typically is expressed as a percentage of inventory value per year or other time period) |
| committed cost | costo impegnato (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accounting | contabilità industriale (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accounting | contabilità industriale (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | metodo di accumulo dei costi (The method used to classify and allocate transformation costs) |
| cost adjustment amount | importo rettifica costo (The sum of the differences between the original purchase price of the goods and the final price, which includes any additional item charges, revaluation, or rounding amounts) |
| cost basis | base di costo (The purchase price of an asset, including freight, tax, and other expenses, less any adjustments, such as Section 179 Expense Deduction and salvage value) |
| cost center | centro di costo (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| Cost Increase | Aumento costi (A calculated field that subtracts the total budgeted cost from the total actual cost and then divides that value by the total budgeted cost. This value is then multiplied by 100) |
| cost line | riga dei costi (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | costo del venduto (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost of goods sold | costo del venduto (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost performance index | indice del costo effettivo (The ratio of budgeted costs of work performed to actual costs of work performed [BCWP/ACWP]. The cumulative CPI [sum of the BCWP for all tasks divided by the sum of the ACWP for all tasks] can be used to predict whether a project will go over budget) |
| cost project | piano dei costi (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | tabella tariffe (A collection of information about a resource's rates, including the standard rate, overtime rate, any per-use cost, and the date when the pay rate takes effect. You can establish up to five different cost rate tables for each resource) |
| cost resource | risorsa costo (A resource that doesn't depend on the amount of work on a task or the duration of a task, such as airfare or lodging) |
| cost template | modello dei costi (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | scostamento costo (The difference between an expected cost and an actual cost) |
| current cost | costo corrente (The most recent price of a product or service) |
| estimated cost | costo stimato (The approximate cost incurred in the performance of an activity) |
| exact cost reversing | storno esatto costo (The reversal of an inventory transaction, using the same cost for the reversing transaction, for example a return order or a credit memo, as was used in the original transaction) |
| fixed cost | costo fisso (A cost that does not vary with changes in product delivery throughput or output) |
| indirect cost | costi indiretti, costo indiretto (A cost that is not directly attributed to the production of an item or the performance of a service) |
| intangible cost | costo intangibile (A cost that cannot be physically measured, such as the cost of poor quality) |
| least-cost routing | Least Cost Routing (A process that performs reverse number lookup on one-number calls and then routes the call over an IP connection to the public switched telephone network (PSTN) gateway that is nearest to the location of the destination phone number) |
| low-cost asset | cespite a basso costo (In Australia, a depreciating asset that costs less than $1,000 (after GST credits or adjustments) as of the end of the income year when an organization starts to use it or when it is installed and ready for use for a taxable purpose) |
| Modified Accelerated Cost Recovery System A method of accelerated depreciation permitted by tax codes that classifies depreciable assets into one of several recovery periods, each of which has a designated pattern of allowable depreciation | MACRS (Modified Accelerated Cost Recovery System) |
| per-use cost | costo per uso (A set fee for the use of a resource that can be in place of, or in addition to, a variable. For work resources, a per-use cost accrues each time that the resource is used. For material resources, a per-use cost is accrued only once) |
| planned cost | costo pianificato (The latest cost of tasks, resources, assignments, and the entire project, which Project displays in the Cost field as cost or total cost) |
| remaining cost | costo rimanente (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| replacement cost | costo di sostituzione (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| second element cost | spese di investimento (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |
| standard cost price | prezzo di costo standard (The normal or ideal cost that is used as a comparison to the actual cost. For manufactured items, standard cost price includes labor, materials, and overhead. For purchased items, standard cost price includes purchase price plus transportation and other fees) |
| total cost of ownership | costo totale di proprietà (Specifically, the cost of owning, operating, and maintaining a single PC; more generally, the cost to businesses and organizations of setting up and maintaining complex and far-reaching networked computer systems. Total cost of ownership includes the up-front costs of hardware and software added to later costs of installation, personnel training, technical support, upgrades, and repairs. Industry initiatives designed to lower the total cost of ownership include centralized network management and administration, as well as hardware solutions in the form of network-based computers with or without local storage and expansion capability) |
| variable cost | costo variabile (A cost that varies based on production or sales volume) |
