Kostenträgerfunktionen
Kostenträgerfunktionen, often translated as cost bearer functions or cost carriers, are a key concept in cost accounting and management. They represent the entities or units within an organization that incur or are allocated costs. Understanding these functions is crucial for accurate cost allocation, profitability analysis, and decision-making.
In essence, Kostenträgerfunktionen are the "recipients" of costs. These can be diverse, ranging from entire departments,
The allocation of costs to Kostenträgerfunktionen often involves direct assignment where possible, or the use of
By clearly defining and tracking costs against these functions, organizations gain valuable insights into their operational