Täsmällisyyskustannuslaskenta

Täsmällisyyskustannuslaskenta, often translated as precision costing, is an approach to cost accounting that emphasizes accuracy and detail in determining the cost of products, services, or activities. It aims to provide the most precise possible cost information by meticulously tracking all relevant costs and allocating them to their specific cost objects. This method contrasts with more simplified or traditional costing systems that might use broader cost pools or less granular allocation bases.

The core principle of täsmällisyyskustannuslaskenta is to understand that different activities consume resources differently. Therefore, costs are assigned based on the actual consumption of these resources. This often involves detailed data collection and analysis, potentially using techniques like activity-based costing (ABC) as a foundational element. The goal is to move away from arbitrary or averaged cost allocations that can distort the true cost of an item.

Organizations employing täsmällisyyskustannuslaskenta often do so to gain a deeper understanding of profitability, improve pricing strategies, identify areas for cost reduction, and make more informed strategic decisions. By knowing the exact cost of producing a particular product or delivering a specific service, management can better assess its economic viability and make adjustments as needed. The increased accuracy, however, typically comes with a higher investment in data collection and processing systems. This method requires a commitment to continuous improvement in cost tracking and analysis.