conversion cost
noun[C]
ukusACCOUNTING,PRODUCTION
thecostof makingproductsfromrawmaterialsduring aproductionprocess:
Directlaboriscountedas both aprimecostand aconversioncost.
FINANCE
thecostofchangingfrom onetypeofcurrency,share, etc. to another:
You will have topayacurrencyconversioncosttoconvertback tosterling.