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Total cost of acquisition (TCA) is a managerial accounting concept that includes all the costs associated with buying goods, services, or assets.
Generally, it is the net price plus other costs needed to purchase the item and get it to the point of use. These other costs can include: the item's purchasing costs (closing, research, accounting, commissions, legal fees), transportation, preparation and installation costs.
Typically they do not include training, system integration costs that might be considered operational costs.
Video Total cost of acquisition
See also
- Total cost
- Total cost of ownership
- Procurement
- Purchase § Acquisition process
Maps Total cost of acquisition
References
src: www2.deloitte.com
External links
- Business Dictionary
- The Sourcing Solution, Google books)
- Example of application of acquisition costs
Source of the article : Wikipedia
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