Kostnadinnsats

Kostnadinnsats is a Swedish term used in cost accounting and project management to describe the resources and costs invested in a specific task, product, or project. It represents the cost input required to produce an output and typically includes direct costs such as materials and labor, as well as allocated overhead. The concept is closely related to kostnadsinsats, though usage varies by context; some sources treat kostnadinnsats as the actual incurred costs, while others view it as the planned or budgeted input needed to achieve a defined result.

In practice, kostnadinnsats is used for budgeting, pricing, project evaluation, and internal reporting. It can form the basis for cost allocation, profitability analyses, and tender calculations. Depending on the model, it may be calculated from actual costs incurred or from estimated inputs, and it is often expressed for a unit or a project as a total cost input required to deliver a service or product.

Calculation and interpretation vary by organization and sector. A simple example might combine labour hours, material costs, and overhead allocated to a project to yield the kostnadinnsats. Because the term is not standardized in official accounting standards, its precise meaning can differ between companies and industries, making clear definitions within internal documents important.

See also:

- Kostnad

- Kostnadsfördelning

- Självkostnad

- Activity-based costing