Jälkikustannuslaskennan

Jälkikustannuslaskenta, known in English as post-cost accounting or retrospective costing, is a financial management technique used to determine the actual costs incurred for a project, product, or service after its completion. This contrasts with pre-cost accounting or budgeting, which estimates costs before a project begins. The primary goal of jälkikustannuslaskenta is to provide accurate data on what was spent, allowing for better analysis of profitability, efficiency, and resource utilization.

The process typically involves gathering all relevant financial records, such as invoices, timesheets, material receipts, and overhead allocations, that pertain to the completed activity. These data are then meticulously categorized and summed to arrive at the final, actual cost. This retrospective view is crucial for several reasons. It helps in evaluating the accuracy of initial cost estimates, identifying any cost overruns or savings, and understanding the underlying reasons for these deviations.

Furthermore, jälkikustannuslaskenta serves as a valuable feedback mechanism for future planning and decision-making. By analyzing past actual costs, businesses can refine their budgeting processes, set more realistic targets, and improve their pricing strategies. It also aids in performance evaluation, allowing management to assess the financial performance of different departments, projects, or products. In essence, jälkikustannuslaskenta provides a factual basis for understanding financial outcomes and driving continuous improvement in cost management.