Menoeritysten

Menoeritysten is a Finnish term used in accounting and budgeting to refer to individual expense items. The word combines the root meno, meaning cost or expense, with eritys (itemization) and its plural/genitive form, marking possession or association with a set of expenses. In practice, menoeritysten denotes the distinct line items that make up a budget, cost report, or income statement.

In financial reporting and budgeting, menoeritykset are the granular components of total expenditures. They are typically organized by category (for example, personnel costs, material costs, services, travel, or office supplies) and may be further linked to cost centers, projects, or departments. This itemized structure enables detailed tracking, analysis, and control of spending, as well as more precise forecasting and variance reporting compared to aggregate totals.

Usage and context vary by organization, but the concept is common across corporate accounting, public sector budgeting, and project accounting. Menoeritysten data support managerial decision-making, cost allocation, and compliance with accounting practices and reporting requirements. They are usually recorded in general ledgers and summarized in financial statements to present an accurate view of where money is spent.

See also: tilinpäätös (financial statements), kirjanpito (accounting), budjetointi (budgeting), kustannuslaskenta (cost accounting).