Meaning of “cost base” in the English Dictionary

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"cost base" in Business English

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cost basenoun [ S ]

uk us

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” from the Cambridge Business English Dictionary © Cambridge University Press)