未来成本又称预计成本是历史成本的对称，是指尚未发生的成本，是在特定条件下可以合理地预测在未来某个时期或未来某几个时期将会发生的成本。
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历史成本与未来成本 historical cost and future cost
未来的成本 future costs
项目未来完工成本 Forecasted Cost At Completion
预测项目未来完工成本 Forecasted Cost At Completion ; estimate at completion ; FCAC ; EAC
未来利益额外成本法 ACOFB
“我们不倾向于考虑到未来成本，”纽约大学研究信用卡合同和客户的行为的法学教授奥伦·巴·吉尔说。
"We don't tend to take into account future costs," says Oren Bar-Gill, a law professor at New York University who has studied credit-card contracts and customer behavior.
在项目开发过程中的某一特定阶段的成本估算就是造价工程师在现有数据基础上对未来成本的预测。
A cost estimate at a given stage of project development represents a prediction provided by the cost engineer or estimator on the basis of available data.
在未来的几年里，那些紧缩成本、注重债务、注重现金流且高度关注客户需求的企业将会迎来其商业鼎盛期。
In the next couple of years, the businesses that thrive will be those that are tight with costs, careful of debt, cautious with cash flow and extremely attentive to what customers want.
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