keresztköltségáthidalást

Keresztköltség, a Hungarian term, translates to "cross-cost" or "crosspayment" in English. It refers to a specific type of financial transaction or accounting entry where costs incurred by one entity or department are allocated or charged to another. This is often done in business environments with multiple divisions or subsidiaries to accurately reflect the true cost of operations or projects.

The purpose of keresztköltség is to ensure that each part of an organization bears its fair share of expenses. This can include shared services like IT support, human resources, or administrative functions. For example, if a central marketing department produces advertising materials used by several product lines, the cost of those materials might be cross-charged to each product line's budget.

This practice helps in performance evaluation by providing a clearer picture of profitability for individual units. It also aids in decision-making by highlighting which activities or departments are driving up overall costs. While it can sometimes add complexity to accounting systems, proper implementation of keresztköltség is considered essential for transparent and accurate financial management in larger organizations.