Rezsiköltséget

Rezsiköltséget, often translated as overhead costs or indirect expenses, refers to the expenses incurred by a business that are not directly attributable to the production of a specific product or the provision of a specific service. These costs are necessary for the overall operation and functioning of the business. Examples of rezsiköltséget include rent for office space, utilities like electricity and water, salaries of administrative staff, marketing and advertising expenses, insurance, and depreciation of equipment.

These costs are typically allocated across the various products or services a company offers using a predetermined overhead rate. This allocation helps in determining the true cost of each product or service, which is crucial for pricing decisions, profitability analysis, and inventory valuation. Businesses need to carefully manage their rezsiköltséget to maintain competitiveness and profitability. Effective cost control and allocation methods are essential for efficient business operations. Understanding and properly accounting for these indirect costs is a fundamental aspect of financial management in any enterprise.