A cost breakdown (sometimes called a cost model or cost teardown) moves the negotiation from “your price is too high” to “why is your labor cost 18% above market?” It surfaces line-level drivers and exposes where savings are actually possible, versus where the supplier has genuinely no room.
Lexicon entry
Cost Breakdown
A supplier-provided itemization of price into its underlying elements: raw materials, labor, overhead, logistics, and margin.