Tuotekustannuslaskenta
Tuotekustannuslaskenta, known in English as product costing, is an accounting practice focused on determining the costs associated with producing a specific product or service. This involves systematically identifying, allocating, and summarizing all expenses incurred during the production process, from raw materials and direct labor to manufacturing overhead. The primary goal is to establish a precise cost for each unit produced, which is essential for a variety of business decisions.
This cost information is crucial for pricing strategies, as it provides a baseline understanding of the minimum