The cost of providing a single item. #FinancialManagement #CostModels #Costs
Costs that are based on usage or other variables, and may include office supplies, paper, etc. #CostModels #Costs #FinancialManagement
Expenses that provide no valued assets. See OpEx . #BusinessAlignment #FinancialManagement #CostModels #Costs
Investment in non-consumable assets, such as equipment. #BusinessAlignment #AssetManagement #ITSM #CostModels #Costs #FinancialManagement
A cost calculation that is used when deciding between investment choices. Opportunity cost represents the revenue that would have been generated by using the resources in a different way. For example, the opportunity cost of purchasing a new server may include the loss of interest that the money...
Expenses that provide no valued assets to the enterprise, such as sales and administration (salaries). See also, CapEx #FinancialManagement #BusinessAlignment #Costs #CostModels
The number of customers able to access a piece of software concurrently (i.e., at the same time). Determining the maximum number of expected concurrent users allows a company to purchase enough software licenses to cover the “peak” number of users, rather than one license for each employee. ...
An accounting method typically used to apportion a cost or expense based upon estimated usage or volume. For example, the cost of operating a service desk or support center is often allocated to its various customer groups based upon headcount, number of workstations, or service volumes. ...
A form of cost accounting that focuses on the costs of performing specific functions (processes, activities, tasks, etc.), rather than on the costs of organizational units. Activity-based costing may generate more accurate cost and performance information related to specific products and...