Kosten

Kosten is a term used in Germanic languages, most notably German and Dutch, to refer to the concept of costs or expenses. In economics, accounting, and everyday language, the precise meaning depends on the language and context.

In German, Kosten is a plural noun meaning expenses or costs. It is an essential term in accounting and financial reporting, often contrasted with Leistungen (revenues or outputs). German usage includes compound terms such as feste Kosten (fixed costs), variable Kosten (variable costs), and Grenzkosten (marginal costs). Related concepts include Kostenarten (cost types), Kostenstellen (cost centers), and Kostenrechnung (cost accounting).

In Dutch, costs as a noun are written kosten and used in the plural de kosten to denote expenses. The verb kosten means to cost; common sentences include "Het kost tien euro" (It costs ten euros). Dutch usage includes compounds such as zorgkosten (care costs), productiekosten (production costs), and aanschafkosten (purchase costs).

Kosten shares its root with the English word cost and appears in several Germanic languages with similar meaning. It is a neutral, everyday term in business and law, functioning as a technical term in the German accounting framework and in broader everyday language in Dutch.