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 - kostensoort
 - cost type
 - Type de coût
 - Kostenart

De kosten gespecificeerd naar soort productiefactor.
Bron: http://www.utn.nl/boeken/manaccbegr.html


Four different cost types are typically associated with the scope of work in a cost class. They reflect whether a cost is authorized, contractually committed, spent or forecast for spending. These types are:
1. Authorized Appropriation
2. Committed Cost
3. Expenditure (or Actual)
4. Estimate To Complete, or Forecast to Complete, or Uncommitted.
Types 1 and 4 contain contingencies. The sum of type 2 and type 4 is the estimated cost at completion. Before any commitments are made within a cost class, the type 4 cost contains a component called the anticipated award cost, which in turn may contain an allowance for escalation. Type 3 costs are further sub-divided into payments and retentions (holdbacks).
Source: Max Wideman.com
Copyright: Wideman Comparative Glossary of Common Project Management Terms v3.1 is copyright by R. Max Wideman, March 2002.

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