The best replacement for actual cost is standard cost.

The best alternatives to actual cost are rated as following:
★★★★★  standard cost
★★★★  replacement cost
★★★  standard mileage
★★★  marginal cost
★★★  estimated cost
★★  budgeted cost
★★  earned value
★  planned cost
★  planned value
★  committed cost
★  average cost
★  budget cost
  historical cost
  normal cost

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