Költségaktivitás

Költségaktivitás is a Hungarian term that translates to "cost-activity" or "activity-based costing" in English. It refers to a method of cost accounting that identifies costs with specific activities. Instead of allocating overhead costs based on a single volume-based driver like direct labor hours or machine hours, cost-activity analysis assigns costs to the activities that cause them. This is achieved by identifying cost drivers, which are the factors that cause the cost of an activity to change.

The core principle of cost-activity is that activities consume resources, and therefore costs. By understanding which activities are performed, what resources they consume, and what drives their costs, businesses can gain a more accurate picture of their true profitability. This approach contrasts with traditional costing methods that often spread indirect costs across products or services without fully understanding the underlying cost drivers.

Implementing cost-activity analysis typically involves several steps. First, key activities that are performed within an organization are identified. Second, the costs associated with each activity are determined. Third, cost drivers for each activity are identified. Finally, these costs are allocated to products, services, or customers based on their consumption of the identified activities and their respective cost drivers. This detailed understanding can lead to better decision-making regarding pricing, product mix, process improvement, and resource allocation.