Hallintokustannukset

Hallintokustannukset, or administrative costs, refer to the expenses incurred in the governance and support functions of an organization that do not directly generate its goods or services. These costs cover a broad range of activities and resources that enable operations, including the salaries and benefits of executives, managers, and administrative personnel; accounting, payroll, legal and compliance functions; human resources; information technology and its maintenance; procurement and facilities management; insurance, risk management, audits; and general office expenses such as rent, utilities, and supplies.

In cost accounting, hallintokustannukset are typically considered indirect or overhead costs. They can be fixed or variable and are often allocated to products, services, or divisions using cost allocation methods. This helps determine product profitability, budgeting accuracy, and pricing decisions. In many organizations, overhead is a significant share of total costs, and efficiency improvements in administration can have a substantial impact on overall competitiveness.

In the public sector, hallintokustannukset are frequently assessed to gauge administrative efficiency and the efficiency of service delivery. Measures to reduce unnecessary administrative burden include process simplification, digitization, outsourcing non-core tasks, and better governance practices. However, a balance must be maintained to ensure adequate resources for governance, compliance, and risk management.

Common pitfalls include misclassifying direct production costs as hallintokustannukset, or underestimating the resource needs of essential administrative functions. Accurate measurement and transparent reporting of hallintokustannukset support better budgeting, performance evaluation, and strategic decision-making.