| English | Polish |
| ABC code for carrying cost classification | kod ABC utrzymania zapasów (A classifier that names categories in an ABC classification that ranks discrete categories of items according to their carrying cost) |
| Accelerated Cost Recovery System | Wykaz rocznych stawek amortyzacyjnych (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) |
| accrued cost | naliczony koszt (A transaction that is recorded in a profit and loss account by an expense transaction) |
| accumulated cost | koszt skumulowany (The costs of inventory, overhead, materials, labor, and services that aggregate into one total cost) |
| actual cost | koszt rzeczywisty (The definite cost incurred in the performance of an activity) |
| actual cost of work performed | rzeczywisty koszt pracy wykonanej (The actual costs incurred for work already performed by a resource on a task, up to the project status date or today's date) |
| adjusted cost | koszt skorygowany (The cost of goods that have been updated with changes in the original purchase prices of the goods) |
| average cost period | okres kalkulacji kosztu średniego (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) |
| baseline cost | koszt według planu bazowego (The original project, resource, and assignment cost as shown in the baseline plan. The baseline cost is a snapshot of the cost at the time when the baseline plan was saved) |
| budgeted cost of work performed | budżetowy koszt pracy wykonanej (The earned value field that indicates how much of the task's budget should have been spent, given the actual duration of the task) |
| budgeted cost of work scheduled | budżetowy koszt pracy według harmonogramu (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) |
| capitalization of cost | kapitalizacja kosztu (The temporary treatment of the costs of hours, items, and expenses as capital until the revenue is posted) |
| carrying cost | koszt magazynowania (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) |
| committed cost | koszt ustalony (A commitment made by a legal entity to incur a cost when a future obligation comes due) |
| cost accounting | rachunek kosztów (The branch of accounting concerned with identifying and evaluating the cost of producing a product) |
| cost accumulation method | metoda akumulacji kosztów (The method used to classify and allocate transformation costs) |
| cost adjustment amount | kwota korekty kosztu (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 | podstawa kalkulacji kosztów (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 | centrum kosztu (An operating unit whose managers are accountable for budgeted and actual expenditures) |
| cost line | wiersz kosztu (The part of a cost template that specifies one or more categories that form the basis of a cost estimate) |
| cost of goods sold | koszt własny sprzedaży (An accounting category used to sum the financial consequences of manufacturing products and carrying inventory) |
| cost performance index | wskaźnik wydajności kosztów (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) |
| cost project | projekt kosztów (An internal project for which costs of hours, expenses, and items can be registered, but not capitalized) |
| cost rate table | tabela stawek (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 | zasób kosztowy (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 | szablon kosztów (A method for applying estimates on fixed-price projects and investment projects) |
| cost variance | odchylenie kosztów (The difference between an expected cost and an actual cost) |
| current cost | koszt bieżący (The most recent price of a product or service) |
| estimated cost | koszty szacowane (The approximate cost incurred in the performance of an activity) |
| exact cost reversing | dokładne odwrócenie kosztu (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) |
| fixed cost | koszt stały (A cost that does not vary with changes in product delivery throughput or output) |
| indirect cost | koszt pośredni (A cost that is not directly attributed to the production of an item or the performance of a service) |
| intangible cost | koszt niematerialny (A cost that cannot be physically measured, such as the cost of poor quality) |
| low-cost asset | niskokosztowy środek trwały (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 | zmodyfikowany system przyspieszonego odzyskiwania kosztów (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) |
| per-use cost | koszt użycia (A set fee for the use of a resource that can be in place of, or in addition to, a variable. For work resources, a per-use cost accrues each time that the resource is used. For material resources, a per-use cost is accrued only once) |
| planned cost | koszt planowany (The latest cost of tasks, resources, assignments, and the entire project, which Project displays in the Cost field as cost or total cost) |
| remaining cost | pozostały koszt (The estimated cost that is yet to be incurred for a task, resource, or assignment) |
| replacement cost | koszt wymiany (The current cost of replacing an existing asset with a similar asset with equivalent operational capability) |
| routing-link cost | koszt linku routingu (For Message Queuing, a value that models the relative cost of direct communication between two MSMQ sites) |
| second element cost | koszty modernizacji składników aktywów (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) |
| standard cost price | standardowy koszt własny (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) |
| variable cost | koszt zmienny (A cost that varies based on production or sales volume) |
