| 单词 | cost-benefit analysis |
| 释义 | cost-benefit analysis cost-benefit analysis A technique used in capital budgeting that takes into account the estimated costs to be incurred by a proposed investment and the estimated benefits likely to arise from it. In a financial appraisal the benefits may arise from an increase in the revenue from a product or service, from saved costs, or from other cash inflows, but in an economic appraisal the economic benefits, such as the value of time saved or of fewer accidents resulting from a road improvement, often require to be valued. cost centre The area of an organization for which costs are collected for the purposes of cost ascertainment, planning, decision making, and control. Cost centres are determined by individual organizations; they may be based on a function, department, section, individual, or any group of these. Cost centres are of two main types: production cost centres in an organization are those concerned with making a product, while service cost centres provide a service (such as stores, boilerhouse, or canteen) to other parts of the organization. |
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