költségkiszámítását
Költségkiszámítását, or cost calculation, is a fundamental process in accounting and financial management that involves determining the total cost of a product, service, or project. This process is crucial for pricing strategies, budgeting, and financial planning. The calculation typically begins with identifying all direct and indirect costs associated with the item or activity in question. Direct costs are those that can be directly attributed to the production or delivery of the product or service, such as raw materials, labor, and utilities. Indirect costs, on the other hand, are those that cannot be directly attributed to a specific product or service, such as rent, insurance, and administrative expenses.
Once all costs are identified, they are quantified and summed up to determine the total cost. This