Bruttokustannusta

Bruttokustannusta is the partitive form of bruttokustannus, a Finnish term for gross cost. It denotes the total amount of costs incurred by a company to produce goods or deliver services, before any deductions or adjustments such as subsidies, discounts, tax credits, or returns. In cost accounting, bruttokustannus covers both direct costs (materials, direct labor) and indirect costs (overhead, depreciation, maintenance) that are necessary to bring a product or service to a sale.

The concept is used to evaluate the scale of production costs before efficiency improvements or financing decisions are considered. It is distinct from net cost, which subtracts reductions and allowances from the gross figure. In Finnish practice, the exact calculation of bruttokustannusta can vary by industry and cost accounting method, but the general idea remains: it is the cost base before adjustments.

In budgeting and pricing, bruttokustannusta provides a baseline for determining selling prices, cost control, and profitability analysis. For example, a factory might report direct materials of 100, direct labor 50, and overhead 30, yielding a bruttokustannusta of 180. From this, subsidies or rebates could be subtracted to obtain a net cost as needed.

See also: cost of goods sold, operating cost, net cost.