| Subject | English | Spanish |
| fin. | absorption costing | costeo de absorción |
| econ., fin. | activity based costing | costes por actividades |
| fin. | activity-based costing | costes basados en actividades |
| fin., transp. | Advisory Committee on Costing for Railway Undertakings | Comité consultivo de cálculo de costes de empresas ferroviarias |
| comp., MS | backflush costing | contabilización previa de los costes (An accounting method that flows product and production costs to cost of goods sold accounts during an accounting period and that backflushes those costs to raw material and finished goods accounts for products not sold at the close of the accounting period) |
| econ. | costing procedures | procedimientos de determinación de los costos |
| gen. | costing Process of obtaining the true price of an item of expenditure. | valoración de costos |
| UN, account. | costing standards | criterios para el cálculo de los costos |
| transp., nautic. | costing vessel | buque de cabotaje |
| transp., nautic. | costing vessel | barco costero |
| fin. | direct costing | costeo variable |
| fin. | direct costing | costeo directo |
| econ. | direct costing method | sistema de determinación de los costos directos |
| fin. | full costing | costeo completo |
| econ. | job costing | estimación de costo de tarea |
| econ. | job costing | determinación de costos por orden de trabajo |
| comp., MS | job order costing | gestión de costes de órdenes de producción (A costing method that uses production orders to assign incurred production costs to specific jobs) |
| reliabil. | life cycle costing | cálculo del coste del ciclo de vida |
| UN, chem. | life cycle costing | costo del ciclo de vida |
| met. | life-cycle costing | cálculo de la duración |
| econ., account. | life-cycle costing | cálculo del coste del ciclo de vida |
| fin. | management accounting and costing system | sistema de gestión analítica y de determinación de costes |
| econ. | order costing | estimación de costo de tarea |
| econ. | order costing | determinación de costos por orden de trabajo |
| market. | preproduction costing | presupuesto de coste |
| gen. | standard costing | determinación de costos estándar |
| stat., mater.sc. | three-part costing | análisis trinómico de los costes |
| stat., mater.sc. | two-part costing | análisis binómico de los costes |
| el., econ. | two-part costing | análisis binomio de los costes |
| econ., account. | whole life costing | cálculo del coste del ciclo de vida |
