költségtulajdonosi

Költségtulajdonosi is a Hungarian term that translates to "cost owner" or "cost bearer" in English. It refers to an individual or entity responsible for the incurrence and management of specific costs within an organization. This responsibility is typically defined by the organizational structure and internal accounting procedures. The cost owner is not necessarily the person who makes the purchasing decision, but rather the one who directly influences or incurs the expense. For example, a department head might be the cost owner for their department's operational expenses, even if a purchasing department handles the actual procurement of goods. Understanding cost ownership is crucial for effective cost control and budget management. It helps in identifying where costs are generated, who has the ability to influence them, and who should be held accountable for their expenditure. This concept is fundamental to internal cost accounting and performance evaluation within businesses and other organizations operating in Hungary.