cost base

cost base (plural cost bases)

1. (finance, accounting, UK, Australia, New Zealand) The fixed costs, and sometimes all other costs as well, involved in running a company or producing a product.

• Not to be confused with cost basis.

• fixed cost

• “cost base”, in Cambridge English Dictionary, Cambridge, Cambridgeshire: Cambridge University Press, 1999–present.
• “cost base” in Longman Dictionary of Contemporary English, Longman.