Kustannusperusteista
Kustannusperusteista is a Finnish term describing methods, policies or calculations that base pricing, reimbursement or evaluation on the actual costs incurred in producing a good or delivering a service. The core idea is that payments or charges reflect resource use and efficiency, rather than fixed fees or estimates.
The term is used in several contexts, notably in pricing, procurement, accounting and public sector funding.
How it works in practice typically involves cost accounting concepts. Key steps include identifying cost objects
Advantages of kustannusperusteista approaches include transparency about resource use, alignment with actual service delivery, and the
See also: kustannuslaskenta, hinnoittelu, korvausjärjestelmät, kustannuslaskennan standardit.