Kustannusperusteiden

Kustannusperusteiden, in Finnish, refers to cost-based grounds used to determine pricing, reimbursement or financing. The term derives from kustannusperuste, meaning a cost basis. In public sector and business languages, kustannusperusteet describe approaches where the price or payment level is tied to the costs of producing a service or product, often relying on accounting data and cost allocation rather than flat rates or purely performance-based metrics.

Common contexts for kustannusperusteiden käyttö include healthcare and social services, municipal financing, and certain procurement or tariff systems. In healthcare and social welfare, payments to providers may be calculated from incurred or expected costs per service or per case, with overhead and shared costs allocated across activities. In municipal budgeting, funding allocations can be based on estimated or actual costs of delivering services. The overarching idea is that reimbursement or pricing reflects resource use and cost structure rather than arbitrary figures.

Implementation of kustannusperusteisiin perustuvalle pricing or reimbursement requires robust cost accounting, clear methods for allocating fixed and variable costs, and transparent rules for overhead distribution. It can improve perceived fairness and alignment with actual resource use, but it also introduces complexity, potential for cost inflation or under-recovery if costs are mismeasured, and a need for regular auditing and adjustment to keep prices aligned with real expenses and efficiency gains.

See also: kustannusperusteinen rahoitus, kustannuslaskenta, tariffi- ja hinnoittelumallit.