| Subject | English | Lithuanian |
| comp., MS | ABC code for carrying cost classification | ABC kodas pagal sandėliavimo išlaidas (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| comp., MS | ABC code for carrying cost classification | ABC kodas laikymo išlaidoms klasifikuoti (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| law, immigr. | ability to meet cost of onward or return journey | įsipareigojimas kompensuoti su užsieniečio grįžimu susijusias išlaidas |
| law, immigr. | ability to meet cost of onward or return journey | pakankamų lėšų grįžimo kelionės išlaidoms apmokėti turėjimas |
| law, immigr. | ability to meet cost of onward or return journey | grįžimą patvirtinantys dokumentai |
| comp., MS | accrued cost | sukauptos išlaidos (A transaction that is recorded in a profit and loss account by an expense transaction) |
| comp., MS | accumulated cost | sukauptos išlaidos (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| market., IT, earth.sc. | actual cost | faktinės išlaidos |
| comp., MS | actual cost | faktinės išlaidos (The definite cost incurred in the performance of an activity) |
| fin. | additional costs | papildomos išlaidos |
| gen. | additional transport costs | papildomos transporto išlaidos |
| comp., MS | adjusted cost | Pakoreguota savikaina (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| econ., account. | administrative costs | administracinės išlaidos |
| econ. | aid for patenting costs | pagalba patentavimo sąnaudoms padengti |
| gen. | allocation of cost | sąnaudų paskirstymas |
| account. | amortised cost | amortizuota savikaina |
| fin. | amortised cost method | amortizuotos savikainos metodas |
| gen. | average annual cost per family | šeimai tenkančios vidutinės metinės išlaidos |
| gen. | average annual cost per pensioner | vienam pensininkui tenkančios vidutinės metinės išlaidos |
| econ. | average cost | vidutinė kaina |
| comp., MS | average cost period | vidutinės savikainos periodas (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) |
| forestr. | calculation of cost | kaštų skaičiavimai |
| econ., fin. | capital cost | investicinės sąnaudos |
| comp., MS | capitalization of cost | kaštų kapitalizavimas (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| comp., MS | carrying cost | laikymo išlaidos (The cost of retaining inventory, whether raw materials, components, or finished goods. Carrying cost typically is expressed as a percentage of inventory value per year or other time period) |
| fin., tax. | collection costs | surinkimo išlaidos |
| comp., MS | committed cost | fiksuota savikaina (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| econ. | comparative cost | lyginamasis pranašumas |
| econ. | construction costs | statybos išlaidos |
| comp., MS | cost accounting | kaštų apskaita (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| fin., account. | cost accounting | valdymo apskaita |
| gen. | cost accounting | sąnaudų apskaita |
| comp., MS | cost accumulation method | išlaidų kaupimo metodas (The method used to classify and allocate transformation costs) |
| comp., MS | cost adjustment amount | savikainos koregavimo suma (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) |
| market. | cost analysis | išlaidų struktūra |
| market. | cost analysis | sąnaudų struktūra |
| econ. | cost analysis | sąnaudų analizė |
| interntl.trade. | cost and freight | kaina ir frachtas |
| interntl.trade. | cost and freight | CFR |
| polit. | Cost and quality Control Unit | Sąnaudų ir kokybės kontrolės skyrius |
| busin. | cost-based pricing | susiejimas su sąnaudomis |
| environ. | cost-benefit Relation between costs of a certain activity and its benefits to a certain community | ekonominis naudingumas |
| environ. | cost-benefit analysis The attempt to assess, compare and frequently justify the total price or loss represented by a certain activity or expenditure with the advantage or service it provides | ekonominio naudingumo analizė |
| econ. | cost-benefit analysis | sąnaudų ir naudos analizė |
| gen. | cost-benefit ratio | ekonominės naudos santykis |
| econ., transp. | cost calculation | sąnaudų apskaičiavimas |
| transp. | cost categories | kainų kategorijos |
| comp., MS | cost center | išlaidų centras (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| forestr. | cost control | kainų kontrolė |
| gen. | cost criterion | sąnaudų kriterijus |
| econ. | cost-effective | ekonomiškai efektyvus |
| econ., fin. | cost-effectiveness | ekonominis veiksmingumas |
| econ., fin. | cost-effectiveness | išlaidų veiksmingumas |
| econ., fin. | cost-effectiveness | sąnaudų veiksmingumas |
| econ., fin. | cost-effectiveness | išlaidų efektyvumas |
| econ., fin. | cost-effectiveness | ekonominis efektyvumas |
| econ. | cost-effectiveness analysis | sąnaudų efektyvumo analizė |
| econ. | cost efficiency | išlaidų veiksmingumas |
| math. | cost function | sąnaudų funkcija |
| math. | cost function | kaštų funkcija |
| comp., MS | Cost Increase | Išlaidų padidėjimas (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) |
| environ. | cost increase The augmentation or rise in the amount of money incurred or asked for in the exchange of goods and services | sąnaudų padidėjimas |
| interntl.trade. | cost, insurance and freight | kaina, draudimas ir frachtas |
| econ., insur., IT | cost insurance freight price | CIF kaina |
| comp., MS | cost line | sąnaudų eilutė (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| account. | cost method | savikainos metodas |
| econ. | cost of borrowing | paskolos kaina |
| econ. | cost of capital | kapitalo sąnaudos |
| comp., MS | cost of goods sold | parduotų prekių savikaina (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| econ. | cost of living | pragyvenimo išlaidos |
| gen. | cost of performance | veiklos išlaidos |
| econ. | cost of pollution | taršos kaina |
| gen. | cost of services | paslaugų sąnaudos |
| forestr. | cost of transport | transportavimo kaštai |
| commun., IT | cost of travel | kelionės išlaidos |
| math. | cost-of-living index | vartotojo pragyvenimo indeksas |
| math. | cost-of-living index | vartotojimo kainų indeksas |
| math. | cost-of-living index | vartotojo kainų indeksas |
| busin. | cost orientation | susiejimas su sąnaudomis |
| med. | cost-oriented | sąnaudas atitinkantis |
| econ. | cost price | savikaina |
| econ., fin. | cost price | grynoji kaina |
| comp., MS | cost project | sąnaudų projektas (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| econ. | cost-push inflation | sąnaudų sukelta infliacija |
| fin. | cost recovery | sąnaudų padengimas |
| environ. | cost recovery basis A standard used to provide reimbursement to individuals or organizations for any incurred expense or provided service | sąnaudų atsipirkimo principas |
| environ. | cost reduction The lessening or lowering in the amount of money incurred or asked for in the exchange of goods and services | sąnaudų sumažinimas |
| transp. | cost savings | išlaidų mažinimas |
| stat., health. | cost sharing | sąnaudų paskirstymas |
| market. | cost structure | sąnaudų struktūra |
| market. | cost structure | išlaidų struktūra |
| comp., MS | cost template | sąnaudų šablonas (A method for applying estimates on fixed-price projects and investment projects) |
| comp., MS | cost variance | išlaidų nuokrypis (The difference between an expected cost and an actual cost) |
| fin., tax. | costs of collection | surinkimo išlaidos |
| gen. | costs of unloading | iškrovimo išlaidos |
| comp., MS | current cost | dabartinė kaina (The most recent price of a product or service) |
| market. | current cost accounting | sąnaudų apskaita einamąja verte |
| market. | current cost value accounting | sąnaudų apskaita einamąja verte |
| econ., fin. | current replacement cost | dabartinė atkuriamoji vertė |
| forestr. | cutting cost | kirtimo kaštai |
| fin. | debt servicing cost | skolos tvarkymo sąnaudos |
| obs., fin. | debt servicing cost | skolos aptarnavimo sąnaudos |
| commun. | delivery costs | pristatymo išlaidos |
| econ. | direct cost | tiesioginės sąnaudos |
| market. | distribution cost | paskirstymo sąnaudos |
| econ. | distribution cost | platinimo sąnaudos |
| med. | distribution costs | platinimo išlaidos |
| econ. | education costs | švietimo išlaidos |
| gen. | education costs | mokymosi išlaidos |
| environ. | electricity generation cost The value or amount of money exchanged for the production and sustained supply of charged ion current used as a power source | elektros gamybos kaštai |
| fin. | eligible cost | reikalavimus atitinkančios sąnaudos |
| fin. | eligible cost | tinkamos finansuoti sąnaudos |
| environ. | emission abatement cost | išmetamųjų teršalų kiekio mažinimo išlaidos |
| law, lab.law. | entertainment costs | reprezentacinės išlaidos |
| environ. | environmental cost Expenses incurred as a result of some violation of ecological integrity either by an enterprise that implements a program to rectify the situation, or by society or the ecosystem as a whole when no person or enterprise is held liable | aplinkosaugos išlaidos |
| environ. | environmental costs | išlaidos aplinkos apsaugai |
| environ. | environmental protection cost The amount of money incurred in the preservation, defense, or shelter of natural resources | aplinkos apsaugos išlaidos |
| econ. | equipment cost | įrangos sąnaudos |
| comp., MS | estimated cost | įvertinta savikaina (The approximate cost incurred in the performance of an activity) |
| comp., MS | exact cost reversing | tikslus savikainos grąžinimas (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) |
| forestr. | felling cost | kirtimo kaštai |
| gen. | financing costs | finansavimo išlaidos |
| market., commun., IT | financing of running costs | papildoma pagalba |
| comp., MS | fixed cost | fiksuotos išlaidos, fiksuota savikaina (A cost that does not vary with changes in product delivery throughput or output) |
| gen. | fixed costs | nustatytosios išlaidos |
| commer. | forwarding costs | siuntimo išlaidos |
| fin. | funding costs | finansavimo išlaidos |
| construct. | general and administrative costs | pridėtinės išlaidos |
| commer., fin. | general costs | bendrosios išlaidos |
| agric., met. | handling costs | tvarkymo išlaidos |
| econ. | health costs | sveikatos sistemos išlaidos |
| account. | historic cost | įsigijimo savikaina |
| gen. | incidental costs | nenumatytos išlaidos |
| account., environ. | incremental cost | papildomos išlaidos |
| econ. | incremental cost | ribinės sąnaudos |
| comp., MS | indirect cost | netiesioginės išlaidos (A cost that is not directly attributed to the production of an item or the performance of a service) |
| comp., MS | intangible cost | nematerialiosios išlaidos (A cost that cannot be physically measured, such as the cost of poor quality) |
| life.sc., agric., coal. | intangible costs | nematerialios išlaidos |
| environ. | internalisation of environmental costs | aplinkosaugos išlaidų įskaičiavimas |
| environ. | internalisation of external costs The process of getting those who produce goods or services with adverse effects on the environment or on society to incorporate a knowledge of possible negative repercussions into future economic decisions | išorinių išlaidų įskaičiavimas |
| econ. | investment cost | investicinės sąnaudos |
| comp., MS | least-cost routing | pigiausia kelvada (A process that performs reverse number lookup on one-number calls and then routes the call over an IP connection to the public switched telephone network (PSTN) gateway that is nearest to the location of the destination phone number) |
| econ. | legal costs | su teisminiu nagrinėjimu susijusios išlaidos |
| law | legal costs | teisinės išlaidos |
| IT, social.sc. | living costs | pragyvenimo išlaidos |
| forestr. | logging cost | kirtimo kaštai |
| econ. | low cost airline | pigių skrydžių bendrovė |
| comp., MS | low-cost asset | mažai kainuojantis turtas (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) |
| environ. | low-cost housing Residences built at minimal expense and designed to keep the rental rate or price of purchase affordable for persons with limited means, usually determined by an annual income level set below the local median | nebrangus būstas |
| gen. | lowest transport costs | mažiausios vežimo išlaidos |
| environ. | marginal abatement cost | ribinės išmetamųjų teršalų kiekio mažinimo išlaidos |
| econ. | marginal cost | ribinės sąnaudos |
| med. | marketing cost | realizavimo išlaidos |
| med. | marketing costs | realizavimo išlaidos |
| med. | marketing costs | platinimo išlaidos |
| environ. | minimal cost planning The process of making arrangements or preparations to facilitate the production of goods or services at an output that would require the lowest possible expenditure of money, time or labor | mažiausiųjų išlaidų planavimas |
| environ. | national economic costs The amount of money incurred as a result of the financial management of a nation's financial resources | nacionalinės ekonomikos sąnaudos |
| econ., environ. | negative cost | neigiamos sąnaudos |
| environ., ecol. | negative-cost abatement option | mažinimo neigiamomis sąnaudomis galimybė |
| environ., ecol. | negative-cost abatement option | išmetamųjų teršalų mažinimo neigiamomis sąnaudomis galimybė |
| gen. | non-cost criterion | su sąnaudomis nesusijęs kriterijus |
| econ. | operating cost | veiklos sąnaudos |
| fin. | operating costs | veiklos išlaidos |
| econ., fin. | opportunity cost | alternatyviosios sąnaudos |
| obs., econ., fin. | opportunity cost | priskirtiniai kaštai |
| obs., econ., fin. | opportunity cost | pakaitiniai kaštai |
| econ., fin. | opportunity cost | pakaitinės sąnaudos |
| obs., econ., fin. | opportunity cost | alternatyvieji kaštai |
| construct. | overhead cost | pridėtinės išlaidos |
| account. | personnel costs | išlaidos personalo išlaikymui |
| environ. | pollution cost The amount of money incurred as a result of human-made or human-induced alteration of the physical, biological, chemical, and radiological integrity of air, water, and other media | taršos kaina |
| econ., commer. | primary cost | gamybos sąnaudos |
| gen. | prime cost | pirminė kaina |
| gen. | processing costs | perdirbimo išlaidos |
| econ. | production cost | gamybos sąnaudos |
| fin. | projected budgetary costs | numatomos biudžeto išlaidos |
| forestr. | purchase cost | pirkimo kaštai |
| transp., industr., construct. | recovery costs | susigrąžinimo išlaidos |
| social.sc. | removal costs | persikraustymo išlaidos |
| gen. | removal costs | išvežimo išlaidos |
| comp., MS | replacement cost | atkuriamoji vertė (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| environ. | replacement cost The amount of money involved to replace or have an item take the place of another item | pakeitimo išlaidos |
| gen. | running costs | eksploatavimo išlaidos |
| transp., industr., construct. | salvage costs | susigrąžinimo išlaidos |
| fin., busin. | scouting costs | žvalgymo išlaidos |
| comp., MS | second element cost | antrinės elemento išlaidos (The capital expenditure on an asset that is incurred after an organization starts to hold it, such as cost of improving the assets in the pool) |
| commer., polit. | selling, general and administrative costs | pardavimo, bendrosios ir administracinės išlaidos |
| commer., polit. | SG&A costs | pardavimo, bendrosios ir administracinės išlaidos |
| fin., social.sc. | simplified cost options | supaprastintas išlaidų apmokėjimas |
| environ. | social cost The price paid or the loss incurred to acquire, produce or maintain an objective or goal in a group, community or society | socialinės išlaidos |
| econ. | social cost | socialinės sąnaudos |
| gen. | social security costs | socialinio draudimo išlaidos |
| account., PR | staff costs | personalo išlaidos |
| comp., MS | standard cost price | standartinė savikaina (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) |
| fin. | standard scale of unit costs | standartinis vieneto įkainis |
| econ. | storage cost | sandėliavimo sąnaudos |
| med. | storage costs | sandėliavimo išlaidos |
| life.sc., coal. | tangible costs | apibrėžtas |
| forestr. | time cost | laiko sąnaudos |
| environ. | transport cost The outlay or expenditure involved in moving goods from one place to another | transporto išlaidos |
| econ., el. | transport costs | vežimo išlaidos |
| econ., el. | transport costs | transporto išlaidos |
| gen. | transportation costs | vežimo išlaidos |
| environ. | travel cost Expenditure of money or the amount of money incurred for journeying or going from one place to another by some mode of transportation | kelionės išlaidos |
| comp., MS | variable cost | kintamos išlaidos (A cost that varies based on production or sales volume) |
| gen. | various cost components | įvairios sąnaudų sudedamosios dalys |
| econ. | wage cost | darbo užmokesčio sąnaudos |
| environ. | waste disposal cost The amount of money incurred for the action of removing or getting rid of refuse or unwanted materials left over from a manufacturing process | atliekų šalinimo išlaidos |
| environ. | water cost The value or the amount of money exchanged for the production and sustained supply of water | vandens kaina |
| fin., account. | weighted average cost of capital | vidutinė svertinė kapitalo kaina |
| insur., transp., construct. | wholly cost-free benefits in kind | nemokamai teikiamos išmokos natūra |
| account. | written-down replacement cost | sumažinta atkuriamoji vertė |
