Perustoiminta

Perustoiminta is a Finnish term used in accounting, finance, and public administration to denote the core operating activities of an organization—the ongoing, regular business that generates revenue and incurs operating costs in the normal course. The concept is most commonly used to distinguish operating activities from investing and financing activities in financial reporting.

In practical terms, perustoiminta encompasses the cash flows and performance generated by the entity’s primary operations. In a company, this includes receipts from customers, payments to suppliers, wages, taxes, and other operating expenses. In cash flow statements, cash flow from perustoiminta reflects the liquidity produced or consumed by ordinary business activities and is often presented using either the direct or the indirect method, with adjustments for non-cash items and changes in working capital.

The term is also used in public sector and municipal contexts, where perustoiminta refers to the core services funded from the general budget and intended to meet everyday public needs, as opposed to project-driven or investment-oriented activities. In this usage, perustoiminta emphasizes the sustainability and routine delivery of essential services.

In the nonprofit sector, perustoiminta similarly denotes the organization’s essential mission-related activities, while fundraising, grants, or project-based work may be categorized separately. Overall, perustoiminta serves as a structural concept in Finnish financial terminology to separate normal operating activity from other financing or investment movements.