Yksikkökustannusmenetelmä

Yksikkökustannusmenetelmä, known in English as the unit cost method, is an accounting and economic concept used to determine the cost associated with producing one single unit of a good or service. This method is fundamental for businesses to understand their profitability and to make informed pricing and production decisions.

The calculation typically involves summing up all direct and indirect costs incurred in the production process and then dividing this total by the number of units produced. Direct costs are those directly attributable to a specific product, such as raw materials and direct labor. Indirect costs, also known as overheads, include expenses like rent, utilities, administrative salaries, and depreciation, which are not directly tied to a single unit but are necessary for the overall operation.

Applying the yksikkökustannusmenetelmä helps businesses in several ways. It provides a baseline for setting selling prices that ensure a profit margin. It aids in cost control by identifying areas where production costs might be too high. Furthermore, it is crucial for inventory valuation, as the cost of goods sold is directly linked to the unit cost of the items sold. Variations of the method exist, such as absorption costing and variable costing, which differ in how they treat fixed manufacturing overheads. Understanding and accurately applying the unit cost method is vital for the financial health and strategic planning of any enterprise.