Költséghelyekre
Költséghelyekre is a Hungarian term that translates to "cost centers" in English. In business and accounting, a cost center is a division or department within a company that incurs costs but does not directly generate revenue or profit. The primary purpose of identifying and tracking cost centers is to allocate and manage expenses more effectively. By categorizing expenses by cost center, businesses can better understand where their money is being spent and identify areas for potential cost savings or efficiency improvements.
Examples of cost centers can include departments like human resources, IT support, administrative services, or research
The concept of cost centers is fundamental to management accounting and plays a crucial role in budgeting,