Kustannuslisäysmenetelmä

Kustannuslisäysmenetelmä, often translated as the cost-plus method, is a pricing strategy where a company determines the selling price of a product or service by adding a fixed percentage markup to its total cost. This markup represents the desired profit margin. The calculation is straightforward: total cost per unit + (total cost per unit * markup percentage) = selling price per unit. The total cost encompasses all expenses associated with producing or delivering the product or service, including direct materials, direct labor, and overhead.

This method is relatively simple to implement and ensures that each sale contributes to covering costs and generating profit. It is often used in industries where costs are easily quantifiable and predictable, such as construction, government contracting, or when introducing new products. The cost-plus method provides a baseline price that is guaranteed to be profitable if the cost estimations are accurate.

However, the cost-plus method has limitations. It does not account for market demand, competitor pricing, or the perceived value of the product to the customer. If the markup percentage is too high, the product may be uncompetitive. Conversely, if it's too low, the company may be leaving potential profit on the table. Furthermore, it can disincentivize cost efficiency, as higher costs can lead to higher selling prices, potentially increasing profits further without actual improvements in value. Despite these drawbacks, its simplicity and certainty make it a common approach in specific business contexts.