cost base
noun[S]
ukusACCOUNTING
all thecosts,especiallythefixedcosts, that areinvolvedin making aproduct,providingaservice, etc.:
control/manage/reduce the cost baseIn thepresentdifficultsituationplanshave beenannouncedtoreducethe company'scostbase.
high/low/fixed cost baseWe have thelowestcostbasein thebusinessand astrongmarketposition.