Kustannuskattoukset
Kustannuskattoukset, also known as cost covering or cost allocation, refers to the process of distributing or assigning indirect costs and expenses to various products, services, or departments within an organization. This process ensures that all costs are accurately accounted for in financial analysis and decision-making. Kattoukset are essential in managerial accounting, particularly for establishing the true profitability of different business segments.
The primary purpose of kustannuskattoukset is to allocate overhead costs—such as administrative expenses, utility bills, maintenance,
Accurate cost coverage is crucial for setting appropriate pricing strategies, controlling expenses, and improving operational efficiency.
In practice, kustannuskattoukset requires identifying both direct and indirect costs, selecting suitable allocation bases, and applying
While the concept is widely used in Finnish-speaking regions, it aligns with broader principles of cost management