| English | Swedish |
| ABC code for carrying cost classification | ABC-kod för lagerhållningskostnad (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| Accelerated Cost Recovery System | ACRS-avskrivning (A system of depreciation that assigns depreciation methods to different classes of assets. Created by the Economic Recovery Tax Act of 1981 for U.S. tax purposes and modified by the Tax Reform Act of 1986) |
| actual cost of work performed The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date | ACWP (Actual Cost of Work Performed) |
| average cost period | genomsnittskostnadsperiod (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) |
| budgeted cost of work performed The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task | BCWP (Budgeted Cost of Work Performed) |
| budgeted cost of work scheduled 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 | BCWS (Budgeted Cost of Work Scheduled) |
| cost accounting | kostnadsredovisning (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | metod för kostnadsackumulering (The method used to classify and allocate transformation costs) |
| cost adjustment amount | kostnadsjusteringsbelopp (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 | anskaffningsvärde (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 | kostnadsställe (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| Cost Increase | Kostnadsökning (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 | kostnadsrad (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | kostnader för sålda varor (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost per click | kostnad per klick (The amount an advertiser's account is charged each time the advertiser's ad is clicked by a search user or site visitor) |
| cost performance index 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 | CPI (Cost Performance Index) |
| cost project | kostnadsprojekt (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | kostnadstabell (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 | kostnadsresurs (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 | kostnadsmall (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | kostnadsavvikelse (The difference between an expected cost and an actual cost) |
| exact cost reversing | exakt kostnadsåterföring (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) |
| low-cost asset | lågkostnadstillgång (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 | modifierad accelererad avskrivning av tillgångar (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) |
| standard cost price | standardsjälvkostnad (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) |
