költséghely

A költséghely, or cost center, is a unit within an organization that incurs costs but does not directly generate revenue. Its primary purpose is to track and control expenses related to a specific function or department. Examples of cost centers include manufacturing departments, research and development teams, human resources, and administrative offices.

The concept of a cost center is fundamental to cost accounting and management control. By assigning costs to specific cost centers, businesses can better understand where their money is being spent, identify areas of inefficiency, and allocate resources more effectively. This allows for more accurate budgeting, performance evaluation of managers responsible for those centers, and informed decision-making regarding cost reduction strategies.

Each cost center is typically assigned a unique identifier and is responsible for managing a defined set of expenses. These expenses can include salaries, rent, utilities, supplies, and depreciation. The performance of a cost center is usually measured by its ability to operate within its allocated budget and its contribution to the overall efficiency of the organization. While cost centers do not directly generate profit, their efficient operation is crucial for the profitability of the entire company.