costing
原価計算
解説 Definition
costing は cost（費用がかかる、費用を見積もる）に由来する名詞で、原価計算、費用見積もりという意味です。商品や事業に必要な費用を細かく計算する場面で使われます。
The process of calculating or estimating how much a product, service, project, or activity will cost. It may also refer to the resulting detailed calculation used for pricing or planning.
覚え方のコツ Memory Tip
動詞 cost「費用を見積もる」に -ing を付け、見積もる行為やその計算結果を名詞化した語です。ここでは単に「費用がかかっている」ではなく、材料費・人件費などを積み上げる原価計算を指します。accurate costing、project costing、prepare a costing のような実務表現で覚えます。
Start with cost and add -ing: costing names the activity or result of working out costs. In business, imagine listing materials, labor, transport, and other expenses before deciding a price or approving a project. This distinguishes costing from cost itself, which is simply the amount paid or required. Useful combinations include accurate costing, product costing, project costing, and prepare a costing. When you see “a clear costing,” think of an itemized calculation or estimate, not merely the general fact that something costs money.
例文
The manager checked the costing before the project began.
管理者はプロジェクト開始前に原価計算を確認しました。
Accurate costing helps the company set prices.
正確な原価計算は会社が価格を決めるのに役立ちます。
We need a clear costing for the new product.
新製品について明確な原価計算が必要です。
costing の類義語・関連語
costing の語源・成り立ち Etymology
ラテン語 constare（一緒に立つ→費用がかかる）から古フランス語 coster を経て英語 cost に。接尾辞 -ing で「費用を算出する行為」を表す。代価を払って「手に入れる」が原義。関連語：cost（費用）、constant（一定の＝共に立ち続ける）。
Costing is the noun formed from the verb cost with the suffix -ing, here referring to the act or process of calculating costs. Cost came through Old French coster from Latin constare, literally “to stand together,” which developed senses involving being fixed, established, or standing at a particular price. In modern business English, costing became a specialized term for determining the expenses attached to producing goods, providing services, or carrying out projects.
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