Outlay costs (Ro.: costuri directe, Fr.: coûts décaissés,, Gr.: πρόταση, Cz.: proplacené výdaje v hotovosti, Cr.: troškovi izdatka) (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 – Louisiana State Legislature, RS 39:112, USA [English] - Florida State Legislature, USA [English]

Organisations and associations - Capital outlay: a primer, New Mexico Legislature (Mexico) - Capital outlay, Southeastern New Mexico Economic Development District, Council of Gouverments (Mexico)

Online Publications - Legal Services Commission, 2013, Charging outlays and Disbursements - Legal Services Commission, 2012, 'No win-no fee' costs agreements - Outlay vs. opportunity costs, UCLA - Opportunity vs. Outlay Costs, - Actual costs and opportunity costs, - Trifoi, Ion-Gigi, 2008, Metode de calculație a costurilor în industria minieră - Kinsella, K., 2015, What is an outlay cost?, -Lepădatu, Gheorghe, 2010, Curs contabilitate de gestiune


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