Jälkikustannuslaskenta

Jälkikustannuslaskenta, often translated as post-costing or retrospective costing, is an accounting method used to determine the actual costs incurred in a completed project, production run, or service delivery. Unlike pre-costing, which estimates costs before an activity begins, jälkikustannuslaskenta analyzes the expenses that have already happened. This process involves gathering all relevant financial data, such as direct materials, direct labor, and overhead expenses, and assigning them to the specific cost object. The primary purpose of jälkikustannuslaskenta is to provide an accurate picture of profitability and efficiency for past activities.

The information derived from jälkikustannuslaskenta is crucial for various business decisions. It allows management to compare actual costs against budgeted or standard costs, identify variances, and understand the reasons behind them. This comparison can reveal inefficiencies, cost overruns, or areas where costs were lower than expected. Furthermore, accurate post-costing data serves as a valuable basis for future planning, pricing strategies, and performance evaluation. By understanding the true cost of past endeavors, businesses can make more informed decisions about future projects, resource allocation, and operational improvements. This retrospective analysis is fundamental to continuous improvement and sound financial management.