custo

Custo is a noun in Portuguese (and Galician) meaning the monetary expense or burden associated with obtaining or using something. It is used across everyday language and specialized contexts, for example in phrases such as cost of living (custo de vida) and production cost (custo de produção), as well as in discussions about reducing expenses (reduzir custos).

In economics and accounting, custo refers to the resources sacrificed to obtain goods or services. The concept underpins cost accounting, budgeting, and financial planning. Costs are typically categorized as fixed costs, which do not vary with output (for example, rent); variable costs, which vary with production levels (for example, raw materials); direct costs, traceable to a specific product or project; and indirect costs, not easily allocated to a single unit.

The total cost of a firm equals fixed plus variable costs, and average cost expresses cost per unit. Marginal cost represents the change in total cost from producing one additional unit. The notion of opportunity cost—what is foregone when choosing an alternative—is also connected to cost analysis and decision making.

Custo is a standard term in Portuguese-language business discourse and is used in policy, management, and consumer contexts. Related concepts include pricing, cost reduction strategies, and cost-benefit analysis.