Kostenseitig

Kostenseitig is a term used in German economics and business language to describe perspectives, analyses, or decisions that are driven by costs. It denotes the cost side of a comparison or evaluation, in contrast to aspects related to revenue, performance, or output. In practice, kostenseitig considerations focus on cost structures, cost drivers, fixed and variable costs, and opportunities for cost reduction.

The term is common in cost accounting, budgeting, and strategic decision-making. Analysts might assess a project kostenseitig to estimate its impact on total costs, or describe a change as kostenseitig favorable if it reduces expenses without harming outputs. It is often contrasted with leistungsseitig or ertragsseitig perspectives, which emphasize capacity, throughput, or revenue.

In everyday corporate language, one might speak of kostenseitig aspects of a process improvement, such as lower unit costs or lower overhead, even if the change affects capacity or quality. The concept is widely used in German-language texts on cost management, financial analysis, and optimization. Related terms include Kostenrechnung, Kostenartenrechnung, Kostenträgerrechnung, and cost–benefit analysis.