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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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