Keresztköltség

Keresztköltség is a term in economics and accounting that describes costs incurred due to the interaction or production of multiple goods or services. These costs are not directly linked to a single product but arise from shared resources, processes, or external factors affecting several items simultaneously.

In manufacturing, cross-costs often include overheads such as factory rent, utilities, or shared equipment use across different product lines. For example, a company producing both electric vehicles and traditional cars may incur joint energy costs for heating and lighting the production facility, which are cross-costs.

Accounting practices typically allocate cross-costs to products using methods like activity-based costing (ABC) or traditional allocation bases (e.g., machine hours, labor hours). Accurate allocation is crucial for pricing decisions, profitability analysis, and resource planning, as it ensures each product reflects its true cost contribution.

Examples of cross-costs extend beyond production to shared marketing expenses for multiple product lines, joint research and development (R&D) costs, or distribution costs for a range of products. Proper identification and allocation of these costs enhance financial accuracy and support strategic business decisions.