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English definition of “cost base”

cost base

noun [S]    
ACCOUNTING all the costs, especially the fixed costs, that are involved in making a product, providing a service, etc.: control/manage/reduce the cost base In the present difficult situation plans have been announced to reduce the company's cost base.high/low/fixed cost base We have the lowest cost base in the business and a strong market position.
(Definition of cost base noun from the Cambridge Business English Dictionary © Cambridge University Press)
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