Cost engineering

cost that has already been incurred and cannot be recovered

product design that maximizes function-to-cost ratio

type of estimate

subset of economics

practice of regarding cost in engineering projects

SG&A (alternately SGA, SAG, G&A or SGNA) is an initialism used in accounting to refer to Selling, General and Administrative Expenses, which is a major non-production cost presented in an income statement (statement of profit or loss).

process using principles of cost engineering for portfolio, program and project management

Project Cost Management (PCM) is the dimension of project management which aims to ensure that a project is completed within its approved budget.

Design-to-Cost (DTC), as part of cost management techniques, describes a systematic approach to controlling the costs of product development and manufacturing. The basic idea is that costs are designed "into the product", even from the earliest concept decisions on and are difficult to remove later. These costs are seen as an equally important parameter besides feature scope and schedule, the three taken together yielding the well-known project triangle.