Kustannusmallien
Kustannusmallien refers to a range of mathematical, statistical, and heuristic representations used to estimate, allocate, and forecast costs within projects, products, or organizations. In Finnish practice, a cost model (kustannusmalli) translates real-world cost drivers into structured calculations that support budgeting, pricing, and decision making. The plural genitive form kustannusmallien is commonly seen in academic and professional writing when discussing multiple models.
- Life-cycle costing models: estimate total cost across a product’s or project’s life cycle, including development, production,
- Activity-based costing: assigns costs based on activities and their consumption of resources.
- Standard costing and budgeting models: use predefined cost standards for planning and variance analysis.
- Parametric and regression-based estimation: derive costs from empirical relationships with driver variables.
- Stochastic and probabilistic models: incorporate uncertainty with distributions and scenarios.
- Target costing and supplier cost modelling: focus on achieving a desired price or negotiating supplier costs.
Cost models are used for budgeting, pricing, cost control, and strategic decision making. Typical methods involve
Kustannusmallien practice has grown alongside management accounting, data analytics, and project controls in Finnish industry and
Cost accounting, management accounting, life-cycle costing, activity-based costing, cost estimation.