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. In pricing, kustannusperusteinen hinnoittelu aims to cover direct costs (materials, labor) and indirect costs (overhead) associated with a product or service, sometimes with a markup. In public or health care settings, kustannusperusteinen rahoitus or korvaus can mean reimbursement to providers that is linked to documented costs rather than flat rates, negotiated caps or volume-based payments.

How it works in practice typically involves cost accounting concepts. Key steps include identifying cost objects (what is being costed), accumulating direct costs and indirect costs into cost pools, and allocating overhead to cost objects using predefined bases such as hours, units or service days. Reliable cost data, clear allocation rules, and regular auditing are essential to ensure fairness and accuracy.

Advantages of kustannusperusteista approaches include transparency about resource use, alignment with actual service delivery, and the potential to encourage efficient practices. Challenges include the complexity and administrative burden of cost tracking, the risk of cost inflation if costs are not controlled, and the need for robust governance to prevent misallocation or disputes over cost allocation.

See also: kustannuslaskenta, hinnoittelu, korvausjärjestelmät, kustannuslaskennan standardit.