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CMA (Cost Minimization Analysis) is a method which seeks to minimize the cost of the output, which has the form of standard. CMA (Cost Minimization Analysis) is a method which seeks to minimize the cost of the output, which has the form of standard. This method is used if we have set the desired output standard. CMA is one of the monocriterial evaluation methods of public expenditure. Inputs are monetary units, outputs are not measured.
An accounting technique for handling bonds and other limited-term intangible assets. The amortized cost of a bond is gradually reduced on successive balance sheets, treating the bond discount as an asset until the point at which the bond matures.RL to this page: http://www.investorwords.com/16190/amortized_cost.html. Copyright Â© 2015 by WebFinance, Inc. ALL RIGHTS RESERVED. Reproduction of all or part of this glossary, in any format, without the written consent of WebFinance, Inc. is prohibited.