Költségelosztás

Költségelosztás is a Hungarian term that translates to cost allocation or cost distribution in English. It refers to the accounting process of assigning indirect costs to specific cost objects, such as products, services, departments, or projects. These indirect costs, also known as overheads or common costs, are not directly traceable to a particular cost object but are incurred for the overall operation of a business.

The primary purpose of költségelosztás is to accurately determine the full cost of producing a product or delivering a service. This information is crucial for various management decisions, including pricing strategies, profitability analysis, inventory valuation, and performance evaluation of different business units. Without proper cost allocation, the true cost of a product might be underestimated, leading to potentially unprofitable pricing or incorrect inventory values.

There are several methods for performing költségelosztás, each with its own advantages and disadvantages. Common approaches include direct labor hours, machine hours, square footage, or a predetermined overhead rate. The choice of allocation method significantly impacts the resulting cost assignment and, consequently, the financial reporting and decision-making processes. Businesses aim to select an allocation method that best reflects the causal relationship between the indirect costs and the cost objects. The process is a fundamental part of management accounting and contributes to a more comprehensive understanding of a company's financial performance.