Költségegység

Költségegység is a Hungarian term that translates to "cost unit" in English. It refers to a specific, identifiable item or activity for which costs are accumulated and measured. In management accounting and cost accounting, the identification of cost units is crucial for accurate cost allocation and analysis. The purpose of defining a cost unit is to provide a basis for calculating the cost per unit of a product, service, or any other measurable output.

The selection of an appropriate cost unit depends heavily on the nature of the business and its operations. For manufacturing companies, common cost units include a single product, a batch of products, or even a specific component. For service-oriented businesses, cost units might be a consultation, a completed project, a customer serviced, or an hour of labor. In retail, it could be a sold item or a delivery.

Without well-defined cost units, it becomes difficult to understand the profitability of different products or services, to set appropriate prices, or to make informed decisions about resource allocation. For instance, a factory might calculate the cost per kilogram of a chemical produced, while a software company might calculate the cost per licensed user. The cost unit acts as the denominator in cost calculations, enabling the measurement of cost efficiency and performance.