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 service, or operating a specific department. This information is crucial for various management decisions, such as pricing strategies, profitability analysis, budgeting, and performance evaluation. Without proper cost allocation, the true cost of an activity might be underestimated or overestimated, leading to flawed decision-making.

Several methods exist for performing költségvisszaosztás, each with its own advantages and disadvantages. Common approaches include activity-based costing (ABC), which allocates costs based on the activities that drive them, and traditional methods that use a single allocation base, such as machine hours or labor hours. The choice of method depends on the complexity of the business, the type of industry, and the desired level of accuracy. The effectiveness of költségvisszaosztás relies on selecting appropriate allocation bases and ensuring that these bases have a logical cause-and-effect relationship with the indirect costs being allocated.