költségelszámoló

A költségelszámoló, in English referred to as an expense report, is a document used by individuals to detail and justify business-related expenses incurred on behalf of an employer. This process is crucial for reimbursement and for a company's financial accounting and tax purposes.

Typically, a költségelszámoló requires the employee to list each expense, including the date it occurred, the vendor or service provider, the purpose of the expense, and the exact amount spent. Supporting documentation, such as receipts, invoices, or tickets, must be attached to the report to validate the claims. Without proper documentation, expenses may be denied.

The submission of a költségelszámoló usually follows a company's specific policy, which might include a deadline for submission after the expenses are incurred. Once submitted, the report is reviewed by a manager or a designated department, often finance or accounting, to ensure compliance with company guidelines and budget.

The primary purpose of a költségelszámoló is to ensure that employees are reimbursed accurately and promptly for legitimate business expenses. For the employer, it serves as a vital tool for tracking spending, managing budgets, detecting potential fraud, and maintaining accurate financial records for internal analysis and external reporting. In some cases, the information from expense reports can also inform business decisions, such as negotiating better rates with vendors.