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

　

WordNet

1. amounts paid for goods and services that may be currently tax deductible (as opposed to capital expenditures) (同)disbursal, disbursement
2. reduce the estimated value of something; "For tax purposes you can write off the laser printer" (同)write_off, write_down
3. money spent to perform work and usually reimbursed by an employer; "he kept a careful record of his expenses at the meeting"
4. a detriment or sacrifice; "at the expense of"
5. spend completely; "I spend my pocket money in two days"
6. pay out; "spend money" (同)expend, drop
7. pass time in a specific way; "how are you spending your summer vacation?" (同)pass
8. engage fully; "The effort to pass the exam consumed all his energy"
9. use up (resources or materials); "this car consumes a lot of gas"; "We exhausted our savings"; "They run through 20 bottles of wine a week" (同)eat_up, use up, eat, deplete, exhaust, run through, wipe_out
10. serve oneself to, or consume regularly; "Have another bowl of chicken soup!"; "I dont take sugar in my coffee" (同)ingest, take_in, take, have
11. spend extravagantly; "waste not, want not" (同)squander, waste, ware
12. destroy completely; "The fire consumed the building"
13. (economics) the utilization of economic goods to satisfy needs or in manufacturing; "the consumption of energy has increased steadily" (同)economic consumption, usance, use, use of goods and services
14. the process of taking food into the body through the mouth (as by eating) (同)ingestion, intake, uptake
15. the act of consuming something (同)using up, expenditure
16. the cost of long-term improvements

PrepTutorEJDIC

1. 〈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』》
2. 〈U〉『支出』,出費 / 〈C〉出費の原因 / 〈U〉《時にan,》(…の)『費用』《+『of』+『名』》 / 〈U〉損失,犠牲 / 《複数形で》経費,諸経費
3. (…に)〈金〉‘を'『使う』《+名〈金〉+on(『for』)+『名』》 / 〈時〉‘を'『過ごす』 / 《文》〈力など〉‘を'使い果たす,〈自分〉‘の'力を使い果たす / 金(財産など)を使う;浪費する
4. 〈物・時間・金など〉'を'『消費する』,消耗する,使い果たす《+『away』+『名,』+『away』》 / …‘ぱ'食べ尽くす / 〈特に火が〉…'を'焼き尽くす / 《おもに受動態で》〈怒り・しっとなどが〉〈人〉'を'心(関心)をすっかり奪う
5. 『消費』《時に形容詞を伴ってa~》(…の)消費高(量) / (体力の)消耗 / 《古》肺病,肺結核

Wikipedia preview

出典(authority):フリー百科事典『ウィキペディア（Wikipedia）』「2014/10/15 01:07:42」(JST)

wiki en

[Wiki en表示]

For other uses, see Cost (disambiguation).

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

Accounting
Historical cost accounting Constant purchasing power accounting Management accounting Tax accounting
Major types of accounting Auditing Cost Forensic Financial Fund Governmental
Auditing Financial Internal Firms Report
People and organizations Accountants Accounting organizations Luca Pacioli (1445–1517)
Development History Research Positive accounting Sarbanes–Oxley Act
Business portal

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. 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.

Comparing private, external, and social costs

Main articles: private 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.

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 to workers. Manufacturing cost is divided into three broad categories:

1. Direct materials cost.
2. Direct labor cost.
3. Manufacturing overhead cost.

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

1. Selling and distribution Costs.
2. Administrative Costs.

Other costs

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

Labour on=costs would include travel time, holiday pay, training costs, working clothes, social insurance, taxes on employment &c.

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

See also

• Average cost
• Cost accounting
• Cost curve
• Expense
• Externality
• Fixed costs

• Incremental costs
• Life cycle costs
• Outline of industrial organization
• Price

• Repugnancy costs
• Semi variable costs
• Total cost
• Variable costs

References

Further reading

• William Baumol (1968), Entrepreneurship in Economic Theory. American Economic Review, Papers and Proceedings.
• Stephen Ison and Stuart Wall (2007), Economics, 4th Edition, Harlow, England; New York: FT Prentice Hall.
• Israel Kirzner (1979), Perception, Opportunity and Profit, Chicago: University of Chicago Press.

UpToDate Contents

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English Journal

• Molecular ecological tools to decipher the role of our microbial mass in obesity.

• Hermes GD, Zoetendal EG, Smidt H.
• Beneficial microbes.Benef Microbes.2015 Mar 1;6(1):61-81. doi: 10.3920/BM2014.0016.
• After birth, our gastrointestinal (GI) tract is colonised by a highly complex assemblage of microbes, collectively termed the GI microbiota, that develops intimate interactions with our body. Recent evidence indicates that the GI microbiota and its products may contribute to the development of obesi
• PMID 24902956

• Health Care: Economic Impact of Caring for Geriatric Patients.

• Rich PB1, Adams SD2.
• The Surgical clinics of North America.Surg Clin North Am.2015 Feb;95(1):11-21. doi: 10.1016/j.suc.2014.09.011. Epub 2014 Nov 20.
• National health care expenditures constitute a continuously expanding component of the US economy. Health care resources are distributed unequally among the population, and geriatric patients are disproportionately represented. Characterizing this group of individuals that accounts for the largest p
• PMID 25459539

• Under-reporting of food intake and body fatness in independent older people: a doubly labelled water study.

• Pfrimer K1, Vilela M2, Resende CM2, Scagliusi FB3, Marchini JS4, Lima NK1, Moriguti JC1, Ferriolli E1.
• Age and ageing.Age Ageing.2015 Jan;44(1):103-8. doi: 10.1093/ageing/afu142. Epub 2014 Oct 22.
• BACKGROUND: there are no accurate methods for the assessment of food intake in older populations, under-reporting of intake being highly prevalent. There is controversy about which dietary assessment method and what person's characteristics are associated with greater under-reporting rates.OBJECTIVE
• PMID 25341675

• Energy expenditure at work in physical education teachers.

• Trudeau F1, Laurencelle L2, Lajoie C3.
• Applied ergonomics.Appl Ergon.2015 Jan;46 Pt A:218-23. doi: 10.1016/j.apergo.2014.08.010. Epub 2014 Aug 27.
• The objective of this study was to quantify work energy expenditure (EE) in physical education (PE) teachers. Sixty-four (64) physical educators (49 men, 15 women) had their individualized linear function between heart rate (HR) and oxygen consumption measured by laboratory testing. HR was then reco
• PMID 25172305

Japanese Journal

• 財政的外部性と警察サービスのスピルオーバー効果

• 下山 朗,平松 燈
• 九州経済学会年報 52, 65-70, 2014-12
• NAID 40020298655

• 所得と消費から見た貧困の状況 : 貧困率と消費パターンの地域差に関する分析 (特集 貧困研究のフロンティア)

• 渡辺 久里子
• 貧困研究 = Journal of poverty 13, 52-62, 2014-11
• NAID 40020266741

• アジアにおける旅行支出行動分析

• 藤澤 武史
• 商学論究 62(2), 1-15, 2014-10-10
• NAID 120005511115

• アジアにおける旅行支出行動分析

• 藤澤 武史
• 商学論究 62(2), 1-15, 2014-10
• NAID 40020247647

Related Links

• expenditureの意味 - 英和辞書 - 英語辞書 - goo辞書

expenditureとは。意味や和訳。[名]1 [U][C]（…に対する）費用，経費((on ...)). expenseは一般的に出費の意annual [extraordinary] expenditure歳出[臨時経費]revenue and expenditure歳入歳出.2 [U]（金の；…への）支払い ...

• Expenditure | Definition of expenditure by Merriam-Webster

Full Definition of EXPENDITURE 1: the act or process of expending <an expenditure of energy> 2: something expended: disbursement, expense <income should exceed expenditures> See expenditure defined for English-language ...

• Expenditure | Define Expenditure at Dictionary.com

Some were the worse for rum—the largest single item of expenditure borne by the British Army during the war. Washington in Victory Piers Brendon October 9, 2008 Its institutions manage the daily lives of Palestinians, sparing. ...

Related Pictures

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★リンクテーブル★

リンク元	「spend」「expense」「consumption」「消費」「consume」
拡張検索	「resting energy expenditure」「total energy expenditure」

「spend」

　　[★]

• vt.

• [SVO](人が)(金額)を(物に)使う(on, in, (主に米)for)

My uncle has a huge variety of English model trains. He must have spent a lot of money on them.

• [SVO](人が)(時間)を過ごす。～を(～に)使う(on)。[SVO (in/on) doing](人が)～するのに(時間)を使う。(on,inを省略するのが普通)
• (正式)(人・事が)(精力・力など)を(徐々に)(～に)使い果たす、出し尽くす(use up)(on)
• (大義・主義のために)(心血)を注ぐ。(命)をささげる
• ～を浪費する

• vi.

• (人が)(物・事に)お金を使う。浪費する(on)

• n.

• (特に定期的、もしくは割り当てられた)支出(額)

関

consume、consumption、expenditure

　 　 　 　

「expense」

　　[★]

• n.

• (金・時間などを)費やすこと、支出。出費、費用、失費(expenditure)
• 所要経費、実費、～費、手当
• 金のかかるもの/こと
• 損失。迷惑、犠牲

Recall that in tamponade, this finding reflects inspiratory augmentation of RV filling, at the expense of LV filling.(PHD.345)(タンポナーデではこの所見は左室充満を犠牲にして右室の呼気性充満の増強を反映していることを思い出しなさい)

• vt.

• ～に必要経費を請求する。費用勘定につける、必要経費で落とす。

関

cost, expenditure, sacrifice, victim

　 　 　 　 　

「consumption」

　　[★]

• n.

• 消費、消費量、(古くは肺結核を意味した)消耗

関

consume、economics、exhaust、exhaustion、expenditure、marasmus、production、spend、waste、wasting

　 　 　 　

「消費」

　　[★]

英

consumption、expenditure、consume、spend

関

経済学、産生、出費、消耗、消費量、支出、費やす、過ごす

「consume」

　　[★]

• 消費する

関

consumption、expenditure、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