Kogukuludest
Kogukuludest is a term used in Estonian accounting and finance to describe data, shares, or analyses that are derived from the total costs of an organization. It denotes how different cost components relate to the overall cost base, and is commonly encountered in managerial reporting, budgeting, and cost analysis when the focus is on the composition of total costs rather than on revenue or unit costs.
Etymology and usage: The word combines 'kogu' meaning total, 'kulud' costs, and the elative suffix '-dest' meaning
Applications: In budgeting and cost control, kogukuludest is used to present the distribution of expenses across
Relation to standards: Kogukuludest is not a separate accounting standard, but a grammatical construct in Estonian