set back vs cost

set back is not a noun while cost is a noun.

Word	Noun	Adjective	Verb	Adverb
set back	No	No	Yes	No
cost	Yes	No	Yes	No

As verbs, cost is a hypernym of set back; that is, cost is a word with a broader meaning than set back:

Other hypernyms of set back include be.

set back (noun)	cost (noun)
	the property of having material worth (often indicated by the amount of money something would bring if sold)
	value measured by what must be given or done or undergone to obtain something
	the total spent for goods or services including money and time and labor

set back (verb)	cost (verb)
slow down the progress of; hinder	be priced at
cost a certain amount	require to lose, suffer, or sacrifice
hold back to a later time