anthony.green (11/27/2012)
From MSDNThe cost refers to an estimated elapsed time in seconds required to run the serial plan on a specific hardware configuration
http://msdn.microsoft.com/en-us/library/ms188603(v=SQL.105).aspx
From SSC
http://www.sqlservercentral.com/Forums/Topic1287679-146-1.aspx#bm1287938