Költségárbevétel

Költségárbevétel, a Hungarian term, translates to "cost revenue" or "cost of sales" in English, though it can also refer to a broader concept of costs associated with generating revenue. In a financial context, it often represents the direct costs attributable to the production or purchase of goods sold by a company. This includes expenses such as raw materials, direct labor, and manufacturing overhead. It is a crucial component in calculating gross profit, which is determined by subtracting the cost of goods sold from total revenue.

Beyond the strict definition of cost of goods sold, költségárbevétel can sometimes encompass other direct expenses incurred to generate sales. This might include sales commissions, shipping costs for outgoing goods, and any other variable costs directly tied to the sales process. The specific components included in költségárbevétel can vary depending on the industry and the accounting practices of the company. Understanding and accurately tracking költségárbevétel is essential for businesses to assess their profitability, manage expenses, and make informed pricing decisions. It provides a clear picture of how much it costs a company to produce and sell its products or services.