Yhdistämiskäyrät

Yhdistämiskäyrät, known in English as reconciliation curves or linkage charts, are graphical tools used to visualize the flow of resources or data between different entities or time periods. They are particularly common in accounting, finance, and project management. The primary purpose of a yhdistämiskäyrä is to explain differences between two points, such as the beginning and ending balances of an account, or the budgeted and actual performance of a project.

The curves typically depict a starting value on one side and an ending value on the other. In between, various components or adjustments are represented as positive or negative contributions that bridge the gap between these two points. These contributions can include items like revenues, expenses, investments, divestments, changes in inventory, or variances from a plan. The visual representation makes it easy to understand the magnitude and nature of each contributing factor to the overall change.

Yhdistämiskäyrät help in identifying key drivers of change and can be instrumental in communicating financial or operational performance to stakeholders. They offer a clear and intuitive way to decompose complex financial statements or project outcomes into their constituent parts, facilitating analysis and decision-making. Their application extends to various scenarios, including explaining changes in profit, cash flow, or project cost over time.