költségstruktúraoptimalizálás
Költségstruktúra refers to the breakdown of a company's total costs into their various components. Understanding the cost structure is crucial for effective management, pricing decisions, and profitability analysis. It typically categorizes expenses into fixed and variable costs. Fixed costs are those that do not change with the level of production or sales, such as rent, salaries, and insurance. Variable costs, on the other hand, fluctuate directly with production volume or sales, including raw materials, direct labor, and sales commissions.
Beyond this primary division, a more detailed cost structure might further subdivide expenses. This can include
Analyzing the cost structure allows businesses to identify areas where costs can be controlled or reduced.