Toimintamenoihin

Toimintamenoihin, typically referred to as operating expenses or operating costs in Finnish financial language, are the costs incurred by a business in its day-to-day operations during a financial period. They are recorded as expenses in the income statement and reduce the operating profit. The form toimintamenoihin is a Finnish inflection used in sentences to indicate costs allocated to or associated with operating expenses.

Common categories of toimintamenoihin include personnel costs (salaries, wages, social security contributions), purchases of goods and external services, rent and utilities, maintenance and repairs, depreciation and amortization of fixed assets, office supplies, marketing and selling expenses, and travel or administrative costs. Costs can be fixed (for example, lease payments) or variable (for example, electricity use or subcontracted work), and their mix affects the organization’s cost structure and profitability.

In reporting and analysis, toimintamenoihin are important for assessing operating efficiency and profitability. They are contrasted with capital expenditures (investointimenot) that are capitalized on the balance sheet and depreciated over time, and with financing costs. Budgeting and cost-control efforts often target reducing unnecessary or non-value-adding operating costs, adopting efficiency measures, outsourcing, or renegotiating supplier terms. In practice, the management of toimintamenoihin aims to maintain or improve operating margin and overall financial performance.