Handbook of Industrial Cost Engineering and Accounting Standards

• Pre-calculation — A preliminary calculation, cost estimate, or financial and technical evaluation performed before starting the manufacture of a product, execution of a work, or provision of a service. This managerial process establishes the anticipated costs of raw materials, labor, and overheads, serving the critical role of determining the feasible selling price and project profitability.
• Entrepreneurial — Pertaining to an entrepreneur or entrepreneurship, relating to the initiation, organization, and management of a business venture; characteristic of economic initiative. This term describes behaviors, strategies, ecosystems, or skills focused on innovation, identifying market opportunities, and taking calculated financial risks to develop viable commercial projects.
• Self-consumption — The direct consumption by a producer (individual, household, or company) of the goods, products, or energy they have generated through own resources, without placing them on the commercial market. In the modern context of energy transition, the term describes the utilization of electricity produced locally by photovoltaic panels or wind turbines directly at the production site.