Költségkörök

Költségkörök is a Hungarian term that translates to "cost circles" or "cost centers" in English, commonly used in accounting and business management. It refers to a distinct segment or division within an organization where costs are accumulated and tracked. These cost centers are established to better understand, manage, and control expenses associated with specific activities, departments, or product lines.

The purpose of defining költségkörök is to facilitate cost allocation and performance measurement. By segmenting costs, companies can identify where money is being spent and evaluate the efficiency of different operational units. This allows for more accurate budgeting, pricing strategies, and profitability analysis for each area. For example, a manufacturing plant might have separate cost centers for production, maintenance, and administration.

Different types of cost centers exist, including production cost centers where the primary business activities occur, and service cost centers that support the production areas, such as IT or human resources. The allocation of costs from service centers to production centers is a key aspect of cost accounting. Management uses the data from these költségkörök to make informed decisions, identify areas for cost reduction, and improve overall financial performance. The specific structure and naming of költségkörök vary significantly depending on the size, industry, and organizational structure of the company.