realizálas

Realizálás is a Hungarian noun that denotes the act or process of realizing something, that is, making a possibility or idea real and effective. It can refer to the execution or implementation of a plan, project, policy, or decision, as well as the completion of a development from concept to concrete result. In economics and accounting it can also mean the conversion of potential value into actual proceeds, such as the realization of gains or losses when an asset is sold.

In project management, realizálás marks the phase in which planned activities are carried out and the project’s objectives are delivered. It involves resource allocation, scheduling, execution, and monitoring to achieve predefined outcomes. In finance and accounting, realized gains or losses are recognized only upon disposal of an asset; changes in value that have not been realized are referred to as unrealized. The term also appears in legal and administrative contexts to describe the fulfillment or enactment of obligations, regulations, or policies.

Etymology and usage notes: realizálás is a noun derived from realizálni, through a process of linguistic borrowing common in Hungarian technical and business vocabulary. Related terms include megvalósítás, valósítás, kivitelezés, and végrehajtás, which convey related ideas of bringing plans into effect or carrying out actions. Realizálás emphasizes the transition from potential to actual outcome across various domains.