Pohjakustannus

Pohjakustannus is a Finnish term that translates to "base cost" or "fixed cost" in English. It refers to the minimum expenses incurred by a business or individual regardless of the level of production or activity. These costs are essential for maintaining operations and are incurred even if no goods are produced or services are rendered.

Examples of pohjakustannus in a business context include rent for premises, salaries of permanent staff, insurance premiums, and loan repayments. These expenses remain relatively constant over a short period and do not fluctuate directly with changes in output. Understanding pohjakustannus is crucial for financial planning, pricing strategies, and determining the break-even point, which is the sales volume at which total revenue equals total costs.

In a broader sense, pohjakustannus can also apply to personal finances, representing essential living expenses such as mortgage payments, utility bills, and essential food costs that must be met regardless of income fluctuations. Identifying and managing these fixed costs is a fundamental aspect of sound financial management for both businesses and individuals.