Kulupertööühik

Kulupertööühik, often abbreviated as KPTÜ, is an Estonian term that translates roughly to "cost per unit of work" or "cost per operational unit." It is a performance metric used in various economic and operational contexts to measure the efficiency of resource utilization. The core idea behind KPTÜ is to quantify how much it costs to produce or deliver a single, defined unit of output or service.

The specific definition of a "unit of work" can vary significantly depending on the industry or organization. For example, in manufacturing, a unit of work might be a single manufactured product, a batch of products, or an hour of machine operation. In a service industry, it could be a customer interaction, a completed task, or a delivered service. In public administration, it might relate to processing a specific type of application or providing a particular public service.

Calculating KPTÜ involves identifying all relevant costs associated with a particular operation or process and then dividing that total cost by the number of units of work produced or delivered within a given period. This metric helps management to understand the cost drivers within their operations and to identify areas where cost savings can be achieved. A lower KPTÜ generally indicates higher efficiency, meaning that resources are being used more effectively to produce each unit. Analyzing trends in KPTÜ over time can also highlight improvements or deteriorations in operational performance.