Kohdeluenta

Kohdeluenta is a Finnish term that translates to "target accounting" or "object accounting." It refers to a financial accounting method where costs are systematically assigned and tracked to specific "objects" or "targets." These targets can be diverse, encompassing products, services, projects, departments, customers, or even marketing campaigns. The core principle of kohdeluenta is to understand the full cost associated with each defined objective.

This accounting approach moves beyond traditional cost allocation based on general overhead. Instead, it aims for a more granular and precise understanding of where expenses are incurred and what benefits they are expected to generate. By identifying and measuring the costs linked to specific targets, organizations can gain valuable insights into profitability, efficiency, and resource utilization.

The implementation of kohdeluenta often involves detailed cost analysis and tracking mechanisms. It can be used for various purposes, including performance measurement, strategic decision-making, pricing strategies, and budgeting. For example, a company might use kohdeluenta to determine the actual cost of producing a specific product line or delivering a particular service. This detailed information allows for more informed decisions about product development, pricing adjustments, or even the discontinuation of less profitable offerings. In essence, kohdeluenta provides a framework for understanding the financial implications of specific business activities and objectives.