költséghelyalapú

Költséghelyalapú translates from Hungarian to cost center-based. It refers to an accounting and management principle where costs are allocated and tracked according to specific cost centers within an organization. A cost center is a department, division, or any unit within a business that incurs expenses but does not directly generate revenue. Examples include administrative departments, human resources, IT support, or research and development.

The primary purpose of a költséghelyalapú system is to provide detailed insights into where expenses are occurring and to facilitate better control over spending. By assigning costs to specific units, management can analyze the efficiency and cost-effectiveness of each center. This allows for more accurate budgeting, performance evaluation of department managers, and informed decision-making regarding resource allocation.

In practice, costs are typically assigned to cost centers through various methods. Direct costs, such as salaries or specific equipment purchases for a department, are easily attributable. Indirect costs, like rent or utilities, are often allocated based on predefined formulas or drivers, such as square footage occupied or headcount. The effectiveness of a költséghelyalapú system relies on clear definitions of cost centers and consistent application of allocation methods. This approach is fundamental in many enterprise resource planning (ERP) systems and financial management software.