Költséghozadék

Költséghozadék, meaning "cost yield" or "cost recovery" in English, is an economic concept referring to the return generated from a specific investment or activity relative to its associated costs. It's a measure of efficiency, indicating how effectively resources are being utilized to produce a desired outcome.

In a business context, költséghozadék is often calculated to evaluate the profitability of a project, product line, or even an entire company. A positive költséghozadék suggests that the revenues generated exceed the costs incurred, leading to a profit. Conversely, a negative költséghozadék indicates that the costs are higher than the returns, resulting in a loss.

The specific calculation of költséghozadék can vary depending on the industry and the nature of the investment. It might involve comparing gross profit to production costs, operating income to operating expenses, or total revenue to total expenditures. Understanding költséghozadék is crucial for decision-making, as it helps businesses identify areas for cost reduction, optimize pricing strategies, and allocate resources more effectively to maximize profitability and ensure long-term sustainability. It's a fundamental metric for assessing financial performance and guiding strategic planning.