költségvisszaosztás
Költségvisszaosztás, also known as cost allocation or cost distribution, is an accounting process used to assign indirect costs to specific cost objects. Indirect costs, also called overhead costs, are expenses that cannot be directly traced to a particular product, service, or department. Examples include rent, utilities, administrative salaries, and depreciation of equipment.
The primary goal of költségvisszaosztás is to accurately determine the total cost of producing a good or
Several methods exist for performing költségvisszaosztás, each with its own advantages and disadvantages. Common approaches include