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The Total Cost of Acquisition (TCA) is a managerial accounting concept that includes all the costs associated with buying goods, services, or assets.〔 (Standard definitions ) 〕 Generally, it is the net price plus other costs needed to purchase the item and get it to the point of use. These other costs can include: the item's purchasing costs (closing, research, accounting, commissions, legal fees), transportation, preparation and installation costs.〔 Paquette,Larry, (2004).The Sourcing Solution. AMAMOC, New York, 109-115 〕 Typically they do not include training, system integration costs that might be considered operational costs. ==See also== *Total cost *Total cost of ownership *Procurement *Acquisition process in purchasing *US Government acquisition process 抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)』 ■ウィキペディアで「Total cost of acquisition」の詳細全文を読む スポンサード リンク
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