Definition

Outlay costs (Ro.: costuri directe, Fr.: coûts décaissés, n.m.pl., Gr.: πρόταση, Cz.: proplacené výdaje v hotovosti) (See also: disbursement, outgoings) = costs that a company has done, makes, or will do in the future. The costs are easy to recognise because they cover for example: rent costs, electricity, telecommunications, salaries, social contributions, equipment maintenance, production, and delivery costs.

 

Useful links

Legislation

http://www.legis.state.la.us/lss/lss.asp?doc=95735 – Louisiana State Legislature, RS 39:112, USA [English]

http://www.leg.state.fl.us/Statutes/index.cfm?App_mode=Display_Statute&Search_String=&URL=1000-1099/1013/Sections/1013.62.html - Florida State Legislature, USA [English]

Organisations and associations

http://www.nmlegis.gov/lcs/lcsdocs/191150.1.pdf - Capital outlay: a primer, New Mexico Legislature (Mexico)

http://snmedd.com/capital-outlay/ - Capital outlay, Southeastern New Mexico Economic Development District, Council of Gouverments (Mexico)

Online Publications

https://www.lsc.qld.gov.au/__data/assets/pdf_file/0010/183988/Regulatory-Guide-1-Charging-Outlays-and-Disbursements-v2-May-2013.pdf - Legal Services Commission, 2013, Charging outlays and Disbursements

http://www.lsc.qld.gov.au/__data/assets/pdf_file/0004/108580/No-win-no-fee-costs-agreement.pdf - Legal Services Commission, 2012, 'No win-no fee' costs agreements

http://www.anderson.ucla.edu/faculty/michael.williams/slide2.pdf - Outlay vs. opportunity costs, UCLA

http://www.transtutors.com/homework-help/managerial-economics/product-decisions/opportunity-verses-outlay-costs.aspx - Opportunity vs. Outlay Costs, Transtutors.com

http://www.jbdon.com/cost-concepts-and-analysis-i.html - Actual costs and opportunity costs, Jbdon.com

http://www.oeconomica.uab.ro/upload/lucrari/820061/14.pdf - Trifoi, Ion-Gigi, 2008, Metode de calculație a costurilor în industria minieră

http://www.wisegeek.com/what-is-an-outlay-cost.htm - Kinsella, K., 2015, What is an outlay cost?, Wisegeek.com

http://file.ucdc.ro/cursuri/F_2_N310_Contabilitate_de_Gestiune_Lepadatu_Gheorghe.pdf -Lepădatu, Gheorghe, 2010, Curs contabilitate de gestiune

Publications

Figgie, Harry, 1990, Cutting costs: an executive’s guide to increased profits, New York, Amacon Publishing House

Gavrilaș, Gheorghe, 2007, Impactul costului capitalului asupra procesului dezvoltării economice şi sociale a României contemporane, Cluj-Napoca, PhD Thesis

Jain, T.R., Khanna, O.P., 2010, Managerial Economics, Oxford, Oxford University Press

Steliac, Nela, 2011, Costurile de oportunitate, Cluj-Napoca, Risoprint Publishing House

 

By Ioana Rațiu