költségtétel

Költségtétel is a Hungarian term that translates to "cost item" or "expense item" in English. It refers to a specific category of expenditure within a budget or financial statement. Understanding and tracking költségtételek is crucial for effective financial management, budgeting, and cost control in both personal and business contexts.

These items can be broadly categorized as fixed costs, which remain relatively constant regardless of activity levels (e.g., rent, salaries), and variable costs, which fluctuate with production or sales volume (e.g., raw materials, direct labor). Other common költségtételek include operating expenses, administrative costs, marketing expenses, and capital expenditures.

In a business setting, each költségtétel is typically assigned a unique code or account number for accounting purposes. This allows for detailed analysis of where money is being spent, identification of potential cost-saving opportunities, and accurate reporting for financial statements. For individuals, understanding personal költségtételek helps in creating realistic budgets, tracking spending habits, and achieving financial goals. The proper classification and monitoring of these expense items are fundamental to sound financial planning and decision-making.