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the act of spending money for goods or services (同)expenditure

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(物・事に)〈時・金・労力など〉‘を'『費やす』,消費する《+『名』+『on』(『in』)+『名』(do『ing』)》
〈U〉(…に対する時・金・労力などの)『消費』,『支出』《+『of』+『名』+『on』+『名』》 / 〈C〉〈U〉(…に)消費(支出)されたもり,(…の)『費用』,経費《+『on』(『for』)+『名』》

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出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2013/05/05 09:56:38」(JST)

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This article is about the economic concept. For the scientific organization, see COST. For uses of "The Cost", see The Cost (disambiguation).

"Expenditure" redirects here. For personal consumption expenditure, see Consumption (economics).

In production, research, retail, and accounting, a cost is the value of money that has been used up to produce something, and hence is not available for use anymore. In business, the cost may be one of acquisition, in which case the amount of money expended to acquire it is counted as cost. In this case, money is the input that is gone in order to acquire the thing. This acquisition cost may be the sum of the cost of production as incurred by the original producer, and further costs of transaction as incurred by the acquirer over and above the price paid to the producer. Usually, the price also includes a mark-up for profit over the cost of production.

More generalized in the field of economics, cost is a metric that is totaling up as a result of a process or as a differential for the result of a decision.^[1] Hence cost is the metric used in the standard modeling paradigm applied to economic processes.

Costs (pl.) are often further described based on their timing or their applicability.

Types of accounting costs

Main articles: accounting cost, opportunity cost, historical cost, marginal cost, sunk cost, and transaction cost

In accounting, costs are the monetary value of expenditures for supplies, services, labor, products, equipment and other items purchased for use by a business or other accounting entity. It is the amount denoted on invoices as the price and recorded in bookkeeping records as an expense or asset cost basis.

Opportunity cost, also referred to as economic cost is the value of the best alternative that was not chosen in order to pursue the current endeavor—i.e., what could have been accomplished with the resources expended in the undertaking. It represents opportunities forgone.

In theoretical economics, cost used without qualification often means opportunity cost.^{[citation needed]}

Comparing private, external, social, and psychic costs

Main articles: private cost, psychic cost, and social cost

When a transaction takes place, it typically involves both private costs and external costs.

Private costs are the costs that the buyer of a good or service pays the seller. This can also be described as the costs internal to the firm's production function.

External costs (also called externalities), in contrast, are the costs that people other than the buyer are forced to pay as a result of the transaction. The bearers of such costs can be either particular individuals or society at large. Note that external costs are often both non-monetary and problematic to quantify for comparison with monetary values. They include things like pollution, things that society will likely have to pay for in some way or at some time in the future, but that are not included in transaction prices.

Social costs are the sum of private costs and external costs.

For example, the manufacturing cost of a car (i.e., the costs of buying inputs, land tax rates for the car plant, overhead costs of running the plant and labor costs) reflects the private cost for the manufacturer (in some ways, normal profit can also be seen as a cost of production; see, e.g., Ison and Wall, 2007, p. 181). The polluted waters or polluted air also created as part of the process of producing the car is an external cost borne by those who are affected by the pollution or who value unpolluted air or water. Because the manufacturer does not pay for this external cost (the cost of emitting undesirable waste into the commons), and does not include this cost in the price of the car (a Kaldor-Hicks compensation), they are said to be external to the market pricing mechanism. The air pollution from driving the car is also an externality produced by the car user in the process of using his good. The driver does not compensate for the environmental damage caused by using the car.

A psychic cost is a subset of social costs that specifically represent the costs of added stress or losses to quality of life.

Cost estimation

Main articles: Cost estimation, Cost overrun, and parametric estimating

When developing a business plan for a new or existing company, product, or project, planners typically make cost estimates in order to assess whether revenues/benefits will cover costs (see cost-benefit analysis). This is done in both business and government. Costs are often underestimated, resulting in cost overrun during execution.

Cost-plus pricing, is where the price equals cost plus a percentage of overhead or profit margin.

Manufacturing Costs VS. Non-manufacturing costs

Manufacturing Costs are those costs that are directly involved in manufacturing of products. Examples of manufacturing costs include raw materials costs and charges related workers. Manufacturing cost is divided into three broad categories:

Direct materials cost.
Direct labor cost.
Manufacturing overhead cost.

Non-manufacturing Costs are those costs that are not directly incurred to manufacture a product. Examples of such costs are salary of sales personnel and advertising expenses. Generally non-manufacturing costs are further classified into two categories:

Selling and distribution Costs.
Administrative Costs.

Other costs

A defensive cost is an environmental expenditure to eliminate or prevent environmental damage. They form part of the genuine progress indicator (GPI) calculations.

Labour on costs would include travel time, holiday pay, training costs, working clothes.

Path cost is a term in networking to define the worthiness of a path, see Routing.

References

^ Sullivan, arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. p. 16. ISBN 0-13-063085-3.

UpToDate Contents

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Alterations in mitochondrial electron transport system activity in response to warm acclimation, hypoxia-reoxygenation and copper in rainbow trout, Oncorhynchus mykiss.

Sappal R1, MacDougald M2, Fast M3, Stevens D4, Kibenge F3, Siah A5, Kamunde C6.
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Fish expend significant amounts of energy to handle the numerous potentially stressful biotic and abiotic factors that they commonly encounter in aquatic environments. This universal requirement for energy singularizes mitochondria, the primary cellular energy transformers, as fundamental drivers of
PMID 26022556

Effort-based decision making as an objective paradigm for the assessment of motivational deficits in schizophrenia.

Fervaha G1, Duncan M2, Foussias G3, Agid O3, Faulkner GE4, Remington G3.
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Translational Rodent Paradigms to Investigate Neuromechanisms Underlying Behaviors Relevant to Amotivation and Altered Reward Processing in Schizophrenia.

Young JW1, Markou A2.
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Amotivation and reward-processing deficits have long been described in patients with schizophrenia and considered large contributors to patients' inability to integrate well in society. No effective treatments exist for these symptoms, partly because the neuromechanisms mediating such symptoms are p
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Japanese Journal

子どもをとりまく消費文化の変遷にみる生活課題

奥谷めぐみ,鈴木真由子,オクタニメグミ,スズキマユコ,OKUTANI Megumi,SUZUKI Mayuko
大阪教育大学紀要　第Ⅱ部門　社会科学・生活科学 60(1), 23-34, 2011-09-30
… Japanese youth culture, animation and computer games, music, fashion, has expend remarkable since 1980s. … So, based on precedence research, it is sorted out the change of consumer culture from 1970s when consumer culture start to expend to 2000s. …
NAID 120003460031

下方への押し込み作業時の上肢負担評価に関する研究(理論・技術)

菅間敦,瀬尾明彦,土井幸輝,不破啓文
日本経営工学会論文誌 62(3), 67-74, 2011-08-15
本研究では,両手での下方押し込み作業に着目し,作業位置の違いが上肢および腰部負担に及ぼす影響を明らかにすることを目的とした.被験者10名に対し,力覚センサ上に取り付けた作業面を鉛直下向きに150Nの力で押し込むよう指示した.そして,作業面の高さ3条件(胸高,腰高,膝高)と体幹から作業面までの距離3条件(上肢長比100%,75%,50%)を要因とし,発揮力,関節トルク,筋電図,主観評価を計測した.そ …
NAID 110008762524

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拡張検索	「expenditure」「resting energy expenditure」「total energy expenditure」

「expenditure」

　　[★]

n.

(～への)支出、消費(on)。(時間・労力などを)使うこと(of)
(～に対する)消費、費用。支出額、消費量(for)

語源

expendit-(費やす=expend + -ure
(ラ)expenditus(金を払った)

関: consume、consumption、expense、spend

「resting energy expenditure」

　　[★] 安静時エネルギー消費量 REE

「total energy expenditure」

　　[★] 総エネルギー消費量

[1] Sullivan, arthur; Steven M. Sheffrin (2003). Economics: Principles in action. Upper Saddle River, New Jersey 07458: Pearson Prentice Hall. p. 16. ISBN 0-13-063085-3.

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expend