Kustannusmalli
Kustannusmalli is a framework used to estimate, allocate and manage the costs associated with a product, service, project or activity. In Finnish business and public sector contexts, cost models help organizations plan budgets, set prices, perform profitability analyses and evaluate investment decisions. A cost model typically identifies cost drivers, defines cost categories and groups, and returns an overall cost picture over a chosen time horizon.
Core components often include fixed and variable costs, direct and indirect costs, overhead, depreciation, and capital
Applications: In manufacturing, construction, IT projects, and public services, cost models support budgeting, supplier negotiations, pricing
Development and use in Finland: Organizations adapt generic costing methods to Finnish financial reporting standards. The
Limitations: Results depend on data quality, cost allocation choices, and assumptions about future activity; models may