costingKK [ˈkɔstɪŋ] ｜ /ˈkɔstɪŋ/
GEPT 中高級
C1noun
the process or activity of determining the cost of a product or service, or the analysis of factors that contribute to this cost
The company's accountants conducted a thorough costing analysis to determine the cost of producing their new line of smartphones.
成本核算；成本分析