Our Client is a Singapore based company in Hospitality industry with global presence. Due to business needs, they are now recruiting a Admin Executive to be part of their Administrative team for ongoing transformation projects. They are located at South.

Duties:

• Handle telephone inquiries and follow up with relevant sales staff.
• Manage inventory of collateral materials for the Sales & Marketing Department.
• Update and maintain administrative and filing systems.
• Prepare key reports such as Monthly Production, Daily Business Mix, and Budget Reports.
• Attend meetings and training sessions as required.
• Perform additional tasks assigned by the supervisor with professionalism.

Requirements

• Minimum O Level
• Min 1-2 years of administrative experience, with experience in SAP system

Interested candidates who wish to apply for the advertised position, please click APPLY NOW or email an updated copy of your resume/cv.

We regret that only shortlisted candidate will be notified.

Email Address: [email protected]

Recruitpedia Pte. Ltd.

EA License No: 19C9682

EA Personnel No: R2198636 (Oh Puey Xin)

Job Description

• Industry/ Organization Type: Manufacturer (Commercial Cleaning Equipment)
• Position Title: Sales Executive/ Senior Sales Executive
• Working Location: Gul Crescent
• Working Hours: 5 days (Monday-Friday, 8:15 AM-5:30 PM)
• Salary Package: Up to $4000 + $1020 (Transport Allowance) + $70 (Phone Allowance) + Commission + AWS + Variable Bonus
• Duration: Permanent Role

Key Responsibilities

• Manage existing accounts, identify potential new customers, and provide tailored solutions to meet diverse client needs.
• Maintain and expand customer relationships within assigned accounts while exploring new client opportunities.
• Develop an in-depth understanding of our products to effectively match them with customer requirements.
• Conduct hands-on product demonstrations and occasional presentations to management and mid-size audiences.
• Other ad-hoc duties that may be assigned.

APPLY NOW!!!

• Minimum Diploma (Polytechnic Diploma or equivalent, with a preference for degrees in business, nursing, or healthcare-related fields).
• Possesses Class 3 driving license and vehicle.
• Minimum 2 years experience in corporate sales, commercial sales, or facilities operations, particularly within the healthcare sector, is highly desirable.

Kindly apply through ANY of the following methods:

• Submit your application by clicking the APPLY button;
• Email your resume to Job(at)anradus.com.sg. Please indicate #69582 on the email subject.

Anradus Application Policy: We value each application and ensure every resume is reviewed. Our process is efficient, typically concluding within 3 working days. If you do not receive communication from us within this timeframe, it's likely that your application has not been shortlisted by our client. In such cases, we recommend continuing your job search to maximize your opportunities.

Anradus Pte Ltd | EA License No. 20C0161 | Adelin Chong | EA Reg No.: R1875641

• Prepare accurate and timely monthly financial reports, such as balance sheets, schedules, income statements, and cash flow statements.
• Record and monitor fixed asset activities, including generating fixed asset reports and maintaining schedules and related financial tasks.
• Ensure adherence to local financial regulations and tax requirements, including preparing and submitting necessary reports.
• Comply with internal control standards, including financial and operational policies and procedures.
• Actively participate in year-end audits, preparing financial statements and notes in accordance with accounting standards and Group policies.
• Support the seamless integration of new financial accounting processes for changes like new businesses and departments.
• Engage in creating, testing, and reviewing functional requirements to enhance financial operating systems as needed.
• Perform any other ad hoc duties as assigned.

Requirements:

• Minimum of 2 year of experience in accounting or finance role.
• Accounting knowledge will be added advantage
• Immediate starter is preferred

Interested applicants for the above advertised position(s), please kindly email an updated copy of your resume to: [email protected]

EA License No.: 13C6305

Reg. No.: R23117856

For candidate who applied for the advertised position is deemed to have consented to us that we may collect, use or disclose your personal information for purpose in connection with the services provided by us.

• Report on the status of accounts payable and receivable
• Invoice preparation and follow-up, financial statement reconciliation
• Update internal accounting databases and spreadsheets
• Responsible for management and budgeting of cash flows
• Review effectiveness of internal controls with respect to payment cycle
• Updating of cashbook and timely posting to teh General Ledger
• Assist in th emonthly closing of accounts including preparation of accounting journals and quarterly GST filing
• Handle general office administration matters
• Asssit in other ad-hoc projets as required

We are seeking a dynamic and innovative Online Marketer to develop and implement cutting-edge online marketing strategies that promote our brand and generate interest in our products and services. The ideal candidate will showcase creativity, maintain an effective online presence, and attract customers through impactful digital campaigns.

To excel in this role, you should possess a solid understanding of digital marketing tactics, excellent writing and graphic design skills, and strong interpersonal abilities. Success in this role involves multitasking effectively, staying up-to-date with industry trends, and delivering measurable results.

Key Responsibilities:

• Create engaging content for the company website and social media platforms.
• Manage and optimize all e-shops to maximize sales performance.
• Enhance website content for better SEO and user engagement.
• Update and maintain social media presence across all channels.
• Research and advise on emerging marketing trends and revise strategies accordingly.
• Plan, execute, and manage effective marketing strategies.
• Develop and deliver email marketing campaigns.
• Analyze campaign performance and measure ROI to identify areas for improvement.
• Support wine events and promotions as needed.

Requirements:

• Diploma/Degree in Marketing, Communications, or a related field.
• Certification in Google Ads and Analytics is an advantage.
• Prior experience in online marketing is preferred but not required, as on-the-job training will be provided.
• Strong analytical and problem-solving skills.
• Ability to work both independently and collaboratively within a team.

If you’re passionate about digital marketing and excited to contribute to a growing brand in the wine industry, we’d love to hear from you!

• 5 days work week
• Location: Central - CBD
• Basic up to $3700
• AWS & VB

Job Scope:

• Process receipts and maintain customer records.
• Handle debit and credit notes in AR.
• Calculate sales commissions.
• Generate and send customer Statements of Accounts.
• Assist with letters of credit and liaise with relevant parties.
• Process credit applications and assess credit risks.
• Manage all aspects of Accounts Receivable in the Finance Department.
• Follow up on overdue payments with customers.
• Manage bad debt provisions and write-offs.
• Perform month-end closing tasks.
• Process sales invoices accurately and promptly.
• Support monthly closing and year-end audits.
• Maintain updated customer records.
• Handle any additional tasks as assigned.

Job Requirement:

• Minimum Diploma in Accounting or Equivalent studies
• Minimum 2 years of AR/credit control's experience

To Apply, kindly click on the "APPLY NOW" button

We regret that only shortlisted candidates will be notified

Staffking Pte Ltd (20C0358) | Chong Kar Ming (John) (R21101412)

Job Description:
We are looking for a passionate and creative Marketing Executive to join our team. The ideal candidate will be responsible for developing and executing digital marketing strategies to increase our online presence, engage our audience, and drive sales growth. If you have a knack for storytelling, a keen eye for design, and a deep understanding of digital trends, we want you on our team!

Key Responsibilities:

• Develop, implement, and manage digital marketing campaigns across various channels, including social media, email, SEO, and paid advertising.
• Create engaging and relevant content for social media platforms, website, and email newsletters.
• Monitor and analyze the performance of digital marketing campaigns, providing insights and recommendations for improvement.
• Manage the company's social media accounts, including content creation, scheduling, and community engagement.
• Collaborate with the design team to create visually appealing graphics and videos.
• Conduct market research to identify trends and opportunities for growth.
• Stay updated with the latest digital marketing trends and best practices.
• Coordinate with external vendors and agencies as needed.

Requirements:

• Min Diploma in Marketing, Communications, or related field.
• At least 1 year of relevant experience in marketing.
• Proficient in using social media platforms (Facebook, Instagram, LinkedIn, etc.) and digital marketing tools
• Excellent written and verbal communication skills.
• Creative mindset with a strong attention to detail.
• Ability to work independently and as part of a team.
• Knowledge of graphic design software (Adobe Creative Suite, Canva) is a plus.

Interested applicants, you may either apply via here or sent an email at [email protected].

At present, we do not require assistance from recruitment agencies. All applications should be submitted directly by candidates.

Senior HR cum Office Executive

• Salary range: S$ 3,600 – 4,300+ (Depends on exp)
• 5 working days
• Monday - Friday -8:30am - 5:30pm
• Tuas

Human Resource Management

• Manage end-to-end recruitment, onboarding, and employee orientation.
• Foster a positive work culture, address grievances, and handle disciplinary actions.
• Ensure accurate payroll, benefits administration, and compliance with labor laws.
• Prepare and submit statutory claims and tax declarations.

Office Management

• Oversee daily office operations, manage supplies, and facilities.
• Coordinate with departments to improve efficiency and organize meetings/events.
• Ensure workplace safety, implement health protocols, and address emergencies.

ERP System and IT Support

• Monitor ERP system performance, ensure data integrity, and maintain functionality.

WhatsApp: +65 9642 0989 (Han)

Email: [email protected]

Chaw Chiaw Han, Reg No：R22106723

The Supreme HR Advisory Pte Ltd, EA No：14c7279

Accounts Executive ( Full Sets )

Salary: $ 3000 - $ 3500 (Depends on Work Experiences)
Working Time: Monday to Friday, 8am - 5pm
Working location: Ang Mo Kio Ave

Job Responsibilities:

• Maintain full set of accounting records for multiple companies.
• Processing sales data.
• Prepare monthly bank reconciliations.
• Work closely with external counterparties for completion of monthly/yearly closing.
• Provide reliable data for cash flow projections.
• Maintain Fixed Assets Register.
• Review AR/AP ageing with long outstanding balances and follow-up with appropriate actions.
• Assist in preparing quarterly GST reporting.
• Prepare monthly accounting schedules.
• Prepare year-end statutory reports.
• Liaison with auditors & external consultant
• Ensures compliance with local government requirements.
• Perform other related duties as assigned by immediate superior.

Job Requirement

• Basic Bookkeeping or Accounting qualifications.
• Minimum 2 years of relevant experience in accounting job, ability to maintain full set of accounts will be an advantage.
• Proficient in MS Excel and common accounting software

WhatsApp: +65 9642 0989 (Han)

Email: [email protected]

Chaw Chiaw Han, Reg No：R22106723

The Supreme HR Advisory Pte Ltd, EA No：14c7279

Marketing Executive

Salary range: $2800 to $3200
Working hours: Mon – Fri, 8:30am – 10am to 5pm – 6pm(flexible) 7.5 hours/day
Working location: City Hall

Job Description

• Managing and updating official social media and website
• Copywriting for social media, website, articles, monthly newsletter (B2C & B2B)
• Brainstorming and proposing new promotional plans to boost brand image and awareness
• Preparing press releases
• Managing community outreach (speaking to community leaders, YouTuber collaborations)
• Managing digital promotion (Google Ads, Facebook Ads)
• Tailor promotional plans to fit each product release
• Data analysis (social media, surveys, ads)

Job Requirements

• Candidate must possess at least Diploma in Marketing /Communications
• At least 2-3 years of relevant work experience
• Open to work on some weekends/public holidays for Company events
• Open to travel overseas for business trips when required

WhatsApp: https://wa.me/6591044149 (Shermaine)

Siah Sze Ming Reg No: R24125414

The Supreme HR Advisory Pte Ltd EA No: 14C7279

Business Development Executive

• $2,400 - $3,000 + Comm
• 5 Days : Mon-Fri 9am-6pm
• Ang Mo Kio

Responsibilities:

• Actively develop new client relationships in the SME arena
• Acquire prospective clients through cold-calling and referrals
• Provide prudent financial solutions for clients thorough an understanding of their financial requirements
• Engage and cultivate long term working relationships with clients and business partners on pending funding applications
• Ensure proper advisory procedures and documentation while adhering to the company’s policies and internal processes
• Products include business loans, commercial property loans, trade financing, home loans, and more.
• Training provided

WhatsApp: https://wa.me/6591044149 (Shermaine)

Siah Sze Ming Reg No: R24125414

The Supreme HR Advisory Pte Ltd EA No: 14C7279

Business Development Executive (Branding Agency)

Working Days: Mon -Fri, 9am - 6pm
Location: Chinatown
Salary: $3,500 - $4,500

Your responsibilities will include (a) Effectively and efficiently managing the Client Services team and (b) Overseeing and driving initiatives aimed at improving strategies to better serve the evolving needs of our customers.

Responsibilities:

• Drive new business development using seasoned sales techniques, catering to both new and existing clients.
• Guidance to the agency team to secure wins in pitches, leveraging strong client knowledge and insights.
• Champion strategies and ideas for integrated campaigns spanning brand, advertising, content, social digital.
• Actively develop and manage company sales targets.
• Inspire and influence clients, creative teams, and project members.
• Oversee project management for team members, ensuring effective coordination.
• Stay up-to-date with the latest trends, best practises, and competitive movements in the industry.
• Drive marketing planning and implementation for the company.
• Co-steer the agency's business and cultural directions in collaboration with senior management.

Requirements:

• Degree in Business, Marketing, Communications, or of related discipline
• At least 2 - 5 years of marketing experience within agency
• Experienced in agency operations and workflow
• Experienced in leading and guiding a team

WhatsApp: https://wa.me/6591044149 (Shermaine)

Siah Sze Ming Reg No: R24125414

The Supreme HR Advisory Pte Ltd EA No: 14C7279

Key Responsibilities

• Build and maintain relationships with B2B corporate clients, architects, and contractors
• Understand client needs to provide tailored workspace solutions, prepare tenders/quotations
• Achieve sales targets through presentations, site visits, and proposals
• Identify new business opportunities and stay updated on market trends
• Collaborate with design, delivery, and marketing teams for seamless project execution

Requirements

• Pro-active in follow up on quotation and network with contacts / referrals
• Sales orientated, meticulous, details and comfortable with calculations
• Strong network with architects, contractors, construction and developers
• Passion for workplace design and improving office environments
• Goal-oriented, self-motivated, and proactive in a competitive market
• Attractive salary package and incentives
• Opportunity to travel for overseas exhibitions

Interested candidates, do submit your resume in MSWord to [email protected]

Our client is a Oil & Gas Industry. Due to their current expansion plan, they are looking for a Account Executive to join their team, in hopes of developing the current high performing team. They are located in the West.

Job Scope:

• Process staff and credit card claims, and address any unusual claims
• Provide support for VIM, Concur, and AP-related queries
• Oversee end-to-end P2P processes
• Prepare and submit cash analytics and review vendor payments
• Prepare and report data in the corporate consolidation system
• Manage SAP month-end and year-end closing processes

Job Requirements:

• Diploma/Degree in Accounting, Business Management, or a Professional Certificate
• 2-3 years of accounting experience, preferably in an MNC environment
• Proficiency in SAP and GST knowledge preferred
• Strong skills in MS Office

Interested candidates who wish to apply for the advertised position, please click APPLY NOW or email an updated copy of your resume/cv.

We regret that only shortlisted candidate will be notified.

Email Address: [email protected]

Recruitpedia Pte. Ltd.

EA License No. 19C9682

R24122162 | LAI CHAI LI

Finance & Admin Executive | 5 Days | Up to $2.8k | Clementi

Monday to Friday | 9am to 6pm

Basic Salary: $2500 - $2800 +AWS+PB

Address: Clementi

Requirement

• Diploma in a relevant discipline
• At least 1 year of relevant Finance/accounting experience

Responsibilities

• Obtaining information from donors / team members, data entry of donor particulars, and issuance of tax deduction receipts / thank you letters to donors.
• Reconciliation of bank statements, petty cash balance and stock of groceries / vouchers
• Preparation of payment vouchers and other finance-related matters
• Maintaining proper filing of finance and admin records to facilitate year-end audit process
• General office admin work such as facilities management (e.g. follow-up with air-con servicing and pest control vendors), office supplies (e.g. stock-take and ordering new supplies)
• Other duties as assigned by the Finance Manager or CEO

The Supreme HR Advisory Pte Ltd | 14C7279
Ong Boon Kiet (Travys) | R22104769
Senior Recruitment Consultant

• Mon–Fri, 9am–6pm
• Location: Raffles Quay (Walkable distance from Raffle Place MRT)
• 1 Year Contract (Renewable) - Completion Bonus

Job Responsibilities

• Provide technical support for IT devices and video conferencing.
• Install, configure, and refresh equipment; manage device deployment and retirement.
• Wipe drives, maintain inventory, and resolve hardware/software issues.
• Install peripherals like monitors and docking stations.
• Record, update and document requests using the IT service desk system
• Log and update service requests; escalate issues when necessary.
• Ensure professional, timely service delivery.

Job Requirements

• Min Diploma in IT with 1 years’ experience in end-user support (hardware & software)
• Singaporeans only

☎ Call 6817-2691

✉ WhatsApp 9422-1220

EA License No: 15C7752

EA Personnel No: R22111807

EA Personnel Name: Yap Teng hui

• Mon–Fri, 9am–6pm
• Location: Raffles Quay (Walkable distance from Raffle Place MRT)
• 1 Year Contract (Renewable) - Completion Bonus

Job Responsibilities

• Provide technical support for IT devices and video conferencing.
• Install, configure, and refresh equipment; manage device deployment and retirement.
• Wipe drives, maintain inventory, and resolve hardware/software issues.
• Install peripherals like monitors and docking stations.
• Record, update and document requests using the IT service desk system
• Log and update service requests; escalate issues when necessary.
• Ensure professional, timely service delivery.

Job Requirements

• Min Diploma in IT with 1 years’ experience in end-user support (hardware & software)
• Singaporeans only

☎ Call 6817-2691

✉ WhatsApp 9422-1220

EA License No: 15C7752

EA Personnel No: R22111807

EA Personnel Name: Yap Teng hui

• Mon–Fri, 9am–6pm
• Location: Raffles Quay (Walkable distance from Raffle Place MRT)
• 1 Year Contract (Renewable) - Completion Bonus

Job Responsibilities

• Provide technical support for IT devices and video conferencing.
• Install, configure, and refresh equipment; manage device deployment and retirement.
• Wipe drives, maintain inventory, and resolve hardware/software issues.
• Install peripherals like monitors and docking stations.
• Record, update and document requests using the IT service desk system
• Log and update service requests; escalate issues when necessary.
• Ensure professional, timely service delivery.

Job Requirements

• Min Diploma in IT with 1 years’ experience in end-user support (hardware & software)
• Singaporeans only

☎ Call 6817-2691

✉ WhatsApp 9422-1220

EA License No: 15C7752

EA Personnel No: R22111807

EA Personnel Name: Yap Teng hui

• Company located at Loyang Way

• Working hour: 9am – 6pm (Monday – Friday)

• AWS + Variable Bonus

• Excellent Welfare & Benefits

• Well Established Freight Forwarding Company

Job Scope

• Handle inquiries, prepare quotations, handle shipment activations and cross trade shipments.
• Coordinate with customers for their incoming, outgoing and cross-trade shipments.
• Coordinate with Overseas Agent for shipment activities.
• Understand import and export process.
• To complete all required documentations on time.
• To provide assistance with sales and marketing activities as required.
• Handle customer's issues, take appropriate action and / or notify relevant person and office to prevent a re-occurrence of customer issues.
• Ensure accurate data entry in reports.
• Any other ad-hoc task assigned.

Requirement

• Diploma / Degree in Supply Chain Management / Business Studies or equivalent
• 2 – 4 years of relevant working experience in related industry

Candidates are encouraged to apply this position via Apply Now button with the following information in the resume:

• Work experiences and job responsibilities
• Current and Expected salary
• Reason for leaving
• Date of availability
• Education background

We regret that only shortlisted candidates will be contacted.

YEOW CHANG FU (R23118759)

EA Recruitment Pte Ltd

EA License No: 21C0492

The Project Executive will be responsible for coordinating M&E works on site.

• Remuneration: $2800 - $3500 (Depending on experience)
• Working Hours: Monday to Friday; 9am – 6pm
• Location: Aljunied (15 mins walk from Aljunied MRT)

Job Responsibilities:

• Support daily on-site management.
• Aid in M&E drawings and track site progress.
• Help prepare reports and documentation before and after project completion.
• Market, coordinate, and communicate with potential customers, subcontractors, and suppliers via phone, email, and fax regarding company products and services.
• Ad-hoc duties as assigned

Job Requirements:

• Minimum 1 – 2 years of relevant experience in A&A projects and M&E services
• Nitec / Diploma in electrical engineering or relevant field will be an advantage
• In-depth knowledge of electrical systems, ACMV, fire protection, and plumbing will be preferred
• Candidates with more relevant experience will be given preference for a more senior role.

Interested applicants please send your resume to [email protected]

We regret to inform you that only shortlisted candidates will be contacted by our consultants.

Align Recruitment Pte Ltd (20C0253)
Pan Hong (Reg No. R2094728)

• Provide quality Management and Administrative support
• Oversee an efficient and effective day to day operations of the branch or outlet
• Coach and develop colleagues to ensure standards are being maintained
• Assist in the development strategy plans
• Assist Managers complete daily tasks (implementing new policies)
• Understand each department's daily processes and goals
• Participate in company's strategic planning
• Assist Manager in evaluating performance (writing reports and data)
• Monitor and manage customer complaints, ensure satisfaction and administer efficient follow up for same to receive feedback
• Implement and Improve customers retention measures
• Attract customers by answering product and service questions
• Ensuring a clean and safe working environment
• Bachelor’s Degree in any field
• Strong verbal and written communication skills
• Customer-Oriented or Passionate about serving customers
• Knowledge or experience in management or relevant similar field is a plus

POSSESS FORKLIFT LICENSE PREFERENCE.

• ABLE TO PERFORM PHYSICAL, HANDS-ON WAREHOUSE HAND TASKS AS ASSIGNED.

• BILINGUAL SPEAKING (FOR COMMUNICATION WITH COLLEAGUES)

•ASSIST IN HANDLING INDOOR PACKING ACTIVITIES.

• PICK UP GOODS & PLACE THEM IN DESIGNATED LOCATIONS TO BE READY FOR COLLECTION OR DAILY DELIVERIES.

• ENSURE PACKING LISTS (OR PICKLISTS) ARE PROCESSED 100% ACCURATELY AND ON TIME FOR COLLECTION OR DELIVERY.

• ASSIST DELIVERY DRIVER TO CHECK & LOAD GOODS UNTO VAN OR TRUCK.

• STACKING INCOMING GOODS ONTO PALLETS AND TRANSPORTING THEM TO THE DESIGNATED SHELF LOCATION.

• REPACKING OF BLISTER PACKS, BUNDLE ND ETC.

• OTHER DUTIES WHICH MAY BE ASSIGNED FROM TIME TO TIME BY THE SUPERIOR.

• Able to work independently

[Job ID: 781089]

Opportunity Overview
Join a hedge fund organization as their Operations Executive as part of their expansion plans. They primarily engage in equity-related instruments, including equities, futures, and options. It employs a wide range of investment strategies. The role will focus on assisting in back-office operations.

Responsibilities

• Reconcile trade positions and profit & loss (P&L).
• Update Purchase Orders (PO) and Initial Public Offerings (IPO).
• Prepare Net Asset Value (NAV) reports.
• Generate estimated NAV figures.
• Conduct checks on stock borrowing, large shareholdings, and short positions.
• Manage foreign exchange (FX) hedge rollovers or adjustments
• Preparing expense claims.
• Handling other ad hoc duties as assigned.

Requirements

• At least 1 year of relevant back-office administration or operations experience in the Banking, Fund Management, or Brokerage industry.
• Experience or knowledge in preparing NAV reports and P&L reconciliation.
• Proficiency in Microsoft Office, particularly Excel.
• Strong numerical skills and attention to detail.

We regret that only shortlisted candidates will be notified. However, rest assured that all applications will be updated to our resume bank for future opportunities.

Please kindly refer to the Privacy Policy of Good Job Creations for your reference: https://goodjobcreations.com.sg/en/privacy-policy/

EA Personnel Name: Chay Yoke Ting Vanessa (Xie Ruoting)
EA Personnel Registration Number: R23115805
EA License No.: 07C5771

• Handling the company’s account including financial transactions
• P&L Statement and Balance Sheet
• Maintaining purchases & petty cash payments
• Maintaining fixed assests & GST records
• Maintaining staff leaves entitlement and payroll
• Other day-to-day accounting duties, as required

Kindly send detailed resume, including present & expected salaries to [email protected]

Working location : Pioneer

Job Description:

- Perform inbound and outbound logistics operations

- Responsible for daily orders processing

- Attend to customer queries regarding inbound and outbound matter

- Provide customer service, coordination and admin / operation department

- Order fulfilment and customer support in warehousing & transportation

- Perform cycle count

- Willing working in warehouse

Requirements:

- 5.5 working day, alternate Saturday

- Proficient in using computers and Microsoft Office

- Possess good work ethics and positive working attitude

- Able to handle pressure & adapt in a fast-pace environment

- Demonstrate an eye for details and ability to prioritize urgent tasks

- Expect overtime on a regular basis

- Individual without experience may apply as training will be provided as our cost