Költségplusz

Költségplusz is a Hungarian term that translates to "cost-plus" in English. It refers to a pricing strategy where the price of a product or service is determined by adding a fixed percentage or amount of profit to the total cost incurred in its production or delivery. This method is commonly used in various industries, particularly in government contracts, construction projects, and situations where the exact costs are difficult to estimate in advance or are subject to change.

The cost-plus pricing model involves calculating all direct and indirect costs associated with producing a good or service. This can include raw materials, labor, overhead, and other operational expenses. Once the total cost is established, a predetermined profit margin is added to arrive at the final selling price. The profit margin can be a percentage of the total cost or a fixed fee.

This pricing approach offers a degree of security for the seller, ensuring that all expenses are covered and a profit is guaranteed. However, it can also lead to less incentive for cost efficiency, as higher costs directly translate into higher revenues. For the buyer, it can create uncertainty about the final price, especially if costs escalate unexpectedly. Despite these drawbacks, cost-plus pricing is often employed when the scope of work is not clearly defined or when there is a significant risk of unforeseen expenses.