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Costing is the careful working-out of how much a future job, product, or project will cost a business — materials, people’s time, machines, all of it — before anyone starts. People also call the finished set of numbers “a costing”. You meet this in offices, factories, and accounts class, not much at the dinner table. Though actually, English also uses costing as an everyday verb form of cost (“This trip is costing us a fortune”), and that is a different use: money leaking away right now, not a plan on paper.
成本估算、成本計算（商業／會計用語，不是口語的「正在花很多錢」）
原始詞典資料2 筆記錄
以下是外部詞典記錄的用法，原文照列，我們還沒有寫成教學內容。上面的說明才是我們自己寫的；有些用法可能上面已經講過了。
costingnoun
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The estimation of the cost of a process or product.
這個拼法也被記錄為下列字的變化形：
資料來源：英文維基詞典 English Wiktionary（CC BY-SA 4.0）。 原文照列，未經改寫。