Kustannusajuri
Kustannusajuri, or cost driver, is a factor that causes costs to arise within an organization. In management accounting, kustannusajuri refers to a measurable variable that influences the level of costs incurred by activities, processes, or products.
Cost drivers enable cost allocation to cost objects such as products, customers, or functions. By linking costs
Common cost drivers include volume-based drivers (production units, hours of operation), activity-based drivers (number of setups,
Examples: machine hours drive depreciation and maintenance; number of orders drives order processing and procurement costs;
Applications: budgeting, pricing decisions, process improvement, benchmarking, and activity-based costing.
Limitations: drivers must have a causal relationship with costs; incorrect or oversimplified drivers can distort cost
In Finland, kustannusajuri is a standard term in management accounting and is used in academic literature and