kostenposten

Kostenposten is a term used in Dutch accounting and budgeting to refer to distinct categories of expenses. Each kostenpost describes a specific type of expenditure and is used to classify and monitor spending within an organization. Kostenposten can cover both operating costs and capital-related costs, and they are often organized in a chart of accounts or a budget table. In practice, kostenposten help management see where money is going and compare budgeted amounts with actual spending.

In many organizations kostenposten are structured hierarchically by function or source of cost. Common examples include personnel costs (salarissen, sociale lasten, overuren), materials and consumables, external services, travel and training, depreciation and amortization, housing and utilities, and overheads. The exact naming and granularity depend on the organization's accounting policy or statutory requirements.

Kostenposten are used for planning, control, and reporting. A budget or forecast lists the planned amount per kostenpost, and actual expenditures are recorded against the corresponding posten. Variances are analyzed to identify cost drivers and to inform management decisions. In public and nonprofit sectors, kostenposten are often specified in mandated budget classifications to improve transparency and comparability between organizations.

Relation to other concepts: kostenplaatsen (cost centers) are organizational units to which kostenposten are allocated for more detailed control. Kostensoorten (types of costs) reflect the nature of the expenditure. Together they form the structure of financial reporting, such as the income statement (resultaatrekening) and budget reports.