Költségviselkedés

Költségviselkedés, in English cost behavior, refers to the way different costs react to changes in the level of business activity. Understanding cost behavior is fundamental in management accounting and financial decision-making. Costs can generally be categorized into three main types based on their behavior: variable costs, fixed costs, and mixed costs.

Variable costs are costs that change in total in direct proportion to changes in the level of activity. For example, direct materials used in manufacturing are a classic variable cost; if more units are produced, more raw materials are needed. The variable cost per unit, however, remains constant.

Fixed costs are costs that remain constant in total regardless of changes in the level of activity, within a relevant range. Rent for a factory building is a common example of a fixed cost. While the total rent payment stays the same whether few or many units are produced, the fixed cost per unit decreases as the activity level increases due to spreading the fixed cost over more units.

Mixed costs, also known as semi-variable costs, contain both a fixed and a variable component. An example is a utility bill that has a fixed monthly service charge plus a variable charge based on usage. To analyze mixed costs, methods like the high-low method or regression analysis are often employed to separate the fixed and variable components.

Knowledge of cost behavior is crucial for budgeting, cost control, pricing decisions, and break-even analysis. It allows businesses to predict future costs and make informed strategic choices.