Cost cube

From EvaluationWiki

A device for exhibiting all the costs associated with an evaluand: one axis refers to amount of cost (in qualitative or quantitative terms) and type of cost (money, time, space, etc., both of these aspects covering indirect as well as direct, and expected as well as unexpected costs); one to the time period during which the cost is incurred (start-up, maintenance, close-down, or by dates); and one to the person or persons who pay the cost (customers, sponsors, staff, indirectly impacted, etc.). It is a useful mnemonic for reminding the evaluator of all the costs that must be addressed, or at least considered for importance, in an evaluation.