stoimost

Stoimost, a transliterated form of the Slavic term стоимо́сть/сто́йність, refers to the monetary value attached to resources, goods, or services. In economics and accounting, it commonly denotes cost or price—the amount required to obtain a product or to produce it. The term can also mean value in a broader sense, depending on context and language.

In cost accounting, stoimost is broken into components such as fixed costs (do not depend on output) and variable costs (vary with output); direct costs attributable to a product (materials, labor) and indirect costs (overheads) that must be allocated. Other relevant concepts include capital costs, operating costs, depreciation and amortization, and opportunity cost—the value of the next best alternative forgone.

Pricing decisions rely on stoimost as a base: price must cover costs and typically include a profit margin. Methods such as cost-plus pricing or activity-based costing link selling prices to the underlying cost structure. Break-even analysis determines the output level at which total revenue equals total costs.

Linguistically, cognates across Slavic languages share the sense of price or value, with variants used to denote cost, price, or worth. In business writing, stoimost is often distinguished from price (the amount charged to customers) and value (the perceived benefit).