Kustannusanalyysin

Kustannusanalyysi, known in English as cost analysis, is a systematic process used to determine the true cost of producing a product or service, or undertaking a particular project or activity. This involves identifying, measuring, and allocating all direct and indirect costs associated with the subject of the analysis. The goal is to gain a comprehensive understanding of where expenditures are occurring and to identify potential areas for cost reduction or optimization.

The process typically begins with defining the scope of the analysis, which could range from a single production run to an entire business operation. Next, all relevant costs are identified. These can be categorized as direct costs, which are directly attributable to the item being analyzed (e.g., raw materials for a product), and indirect costs, also known as overheads, which are not directly tied but are necessary for operation (e.g., rent, utilities, administrative salaries). Various costing methods can be employed, such as activity-based costing (ABC), standard costing, or marginal costing, depending on the specific needs and complexity of the situation.

Once costs are identified and measured, they are often allocated to specific cost objects. This allocation is crucial for understanding the profitability of different products, services, or projects. The final step involves interpreting the results of the analysis. This can lead to informed decision-making regarding pricing strategies, process improvements, resource allocation, and budgeting. Kustannusanalyysi is a fundamental tool in management accounting and strategic planning, enabling businesses to improve efficiency and profitability.