Toimituskustannus

Toimituskustannus is a Finnish term referring to the costs incurred in delivering goods from a seller to a buyer. It covers the financial burden associated with transporting, handling, packaging and sometimes insuring and unloading the goods. In practice, the charge can be a separate line item on an invoice or included in the overall price of the product or service.

Common components of toimituskustannus include transportation or freight charges, packaging materials, insurance during transit, handling and loading or unloading, and, in some cases, storage or customs-related costs. The exact components depend on the business model, the terms of delivery, and whether delivery is domestic or international.

In accounting, toimituskustannus is treated as part of the costs of delivering goods. Depending on the company’s cost structure, these costs may be allocated as a direct selling cost, be included in the cost of goods sold (COGS), or be recorded as a selling, general and administrative expense. Businesses may choose to itemize delivery charges to customers or to absorb some or all of the costs as part of pricing strategies, for example through free shipping thresholds.

Pricing and policy decisions around delivery costs can significantly affect competitiveness and margins. Delivery terms such as free shipping over a certain order value, flat-rate shipping, or weight- and destination-based calculations are common tools. For international deliveries, factors such as customs duties, taxes, and different VAT regimes influence the total toimituskustannus perceived by the customer and the seller.

Overall, toimituskustannus is a key consideration in logistics, pricing, and profitability, influencing customer experience and operating decisions.