Költések

Költések is a term primarily used in Hungarian to describe expenditures or expenses. It encompasses any instance where money is spent or allocated for a particular purpose. This can range from personal spending on groceries and utilities to larger business expenditures on raw materials, salaries, or marketing campaigns. In a financial context, költések are the outflows of funds from an individual, household, or organization.

The concept of költések is fundamental to budgeting and financial management. Understanding and tracking these expenses is crucial for individuals to manage their personal finances and for businesses to ensure profitability and sustainability. Different categories of költések can be identified, such as fixed expenses (like rent or mortgage payments) and variable expenses (like entertainment or dining out). Analyzing költések helps in identifying areas where spending can be reduced or optimized.

In accounting, költések are often recorded as debits to expense accounts. The sum of all költések over a period, such as a fiscal year, significantly impacts financial statements, particularly the income statement, where they are deducted from revenue to determine profit. Effective management of költések is therefore a key component of sound financial planning and decision-making across all levels of economic activity.