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total cost of acquisition : ウィキペディア英語版
total cost of acquisition
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)
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