Erillishankinta

Erillishankinta is a Finnish term used primarily in procurement and accounting to describe the purchase of an item or service as a distinct, separate transaction, rather than as part of a bundled contract. In practice, erillishankinta occurs when an organization procures a component, service, or asset independently of a main procurement project, typically for reasons of strategic control, budgeting, risk management, or regulatory compliance.

The concept is important in cost accounting and financial reporting, because expenses arising from erillishankinta may be allocated to different cost centers or project codes, and may have different depreciation, VAT treatment, or procurement timelines than items acquired under broader contracts. In public sector procurement, erillishankinta can be used to justify adding or procuring a supplementary item after a larger contract has been awarded, as long as the addition is considered separate and necessary, and handled through proper change orders or amendments.

Criticism or considerations include that erillishankinta can complicate vendor management, increase administrative overhead, and create challenges in ensuring best value if it is used to bypass competitive bidding. Proponents argue that it provides flexibility, improves risk management, and allows timely acquisition of critical needs without renegotiating large contracts. Governance and internal controls, clear documentation, and alignment with procurement policies are recommended to ensure transparency and auditability. The term is most commonly encountered in Finnish-speaking organizations, including government agencies, municipalities, and private firms operating in Finland.