önköltség

Önköltség is a Hungarian term that translates to "own cost" or "self-cost." It refers to the total expenses incurred by a company or individual in producing a good or service. This includes all direct and indirect costs associated with bringing a product to market or providing a service.

Direct costs are those directly attributable to the production process, such as raw materials, direct labor, and manufacturing overhead. Indirect costs, also known as overhead, are expenses that are not directly tied to a specific product or service but are necessary for the overall operation of the business. These can include rent, utilities, administrative salaries, and marketing expenses.

Understanding önköltség is crucial for businesses to determine their pricing strategies, profitability, and overall financial health. By accurately calculating the önköltség, companies can ensure that their selling price covers all associated expenses and leaves a sufficient profit margin. It also aids in cost control and identifying areas where efficiency can be improved. For individuals, the concept can apply to personal projects or ventures where they bear all the expenses. Essentially, it represents the baseline cost of creation or provision before any markup for profit.