kosztowym

Kosztowy is a Polish adjective meaning related to costs or expenses. It is used to describe aspects connected with pricing, budgeting, or financial calculations, such as in phrases like analiza kosztowa (cost analysis), kategoria kosztowa (cost category), or dział kosztowy (cost department). The word is commonly found in finance, budgeting, procurement, and management discourse to distinguish cost-related matters from revenue or qualitative aspects.

Etymology and meaning: kosztowy is formed from the noun koszt (cost) with the customary adjectival suffix -owy, which yields an adjective describing relation or belonging. It is distinct from podobne wyrazy like kosztowny, which means expensive, or from terms that denote scale or profitability. In practice, kosztowy tends to emphasize the accounting or economic side of a subject rather than its qualitative value.

Morphology and usage notes: kosztowy declines like a typical Polish adjective. The base forms in singular are kosztowy (masculine), kosztowa (feminine), and kosztowe (neuter). The instrumental singular forms include kosztowym (masculine/neuter) and kosztową (feminine), while the plural instrumental is kosztowymi. Adverbs related to the term are formed as kosztowo. The word is often contrasted with praktyczne or jakościowe descriptors and with kosztowny, which means expensive.

Examples: "Podejście kosztowe ogranicza wydatki." "Analiza kosztowa wskazuje na rosnące koszty materiałów." "Centrum kosztowe zajmuje się rozliczeniami i kontrolą wydatków." See also related terms: koszt, analiza kosztowa, budżet, optymalizacja kosztowa.

Kosztowy serves as a formal, neutral descriptor in technical and administrative Polish, aiding precise communication about financial aspects.