költségcenterek
Költségcenterek are organizational units within a company that incur costs but do not directly generate revenue. The primary purpose of a cost center is to track and manage expenses associated with specific activities, departments, or projects. By assigning costs to these centers, businesses can gain a clearer understanding of where their money is being spent and identify areas for potential cost savings or efficiency improvements.
Each cost center is typically assigned a unique identifier and is responsible for a defined set of
The concept of cost centers is fundamental to cost accounting and management accounting practices. It allows