(常作 costings)the proposed or estimated cost of producing or undertaking something 计划成本;估计成本 he obtained costings for manual keyboarding of the records. 他得出了手工键盘输入记录的估计成本。 ■[mass noun]the process of determining such a cost 成本会计;成本计算 detailed costing can make the difference between an excellent idea and a ruinous one. 成本会计的细致与否可能决定计划的好坏。