Täyskustannuslaskentaa

Täyskustannuslaskenta, known in English as full cost accounting or absorption costing, is an accounting method used to determine the cost of producing a product or service. It encompasses all costs associated with production, including both direct and indirect costs. Direct costs are those that can be directly attributed to a specific product or service, such as raw materials and direct labor. Indirect costs, also known as overhead costs, are those that cannot be directly traced to a specific product but are necessary for production, such as factory rent, utilities, and depreciation of machinery.

In täyskustannuslaskenta, these indirect costs are allocated to the products or services using a predetermined allocation base, such as machine hours, labor hours, or production volume. The goal is to absorb all manufacturing costs into the cost of the goods produced. This method is often used for external financial reporting and inventory valuation, as it adheres to generally accepted accounting principles (GAAP) and International Financial Reporting Standards (IFRS). By including all manufacturing costs, the cost per unit reflects the total investment made in producing that unit. This contrasts with variable costing, which only considers variable manufacturing costs. The comprehensive nature of täyskustannuslaskenta provides a more complete picture of the long-term cost structure of a business.