Yleiskuluina

Yleiskuluina refers to costs that cannot be traced directly to a single product, service, or other cost object but are incurred to support the overall operations of an organization. In Finnish cost accounting, these costs are commonly described as yleiskulut or yleiskuluina and are synonymous with what is often called overhead or indirect costs in English. The concept contrasts with direct costs, such as raw materials and direct labor, which can be attributed to a specific cost object.

Typical examples of yleiskuluina include rent and utilities for premises, administrative salaries, IT infrastructure and support, depreciation of shared equipment, office supplies, insurance, and general marketing expenses. Some costs may be partially direct or mixed in nature, which can complicate allocation to cost objects.

To assign yleiskuluina to products, departments, or projects, organizations use various cost allocation methods. Common approaches include applying a predetermined overhead rate based on a direct cost driver (such as labor hours or machine hours), using activity-based costing (ABC) to link costs to activities, or employing simpler bases like square footage or headcount. The choice of method affects product costing, pricing decisions, and profitability analyses.

In budgeting and financial reporting, yleiskuluina are estimated and monitored as part of overhead budgeting. They are typically categorized as fixed overhead, which remains relatively stable over a period, and variable overhead, which changes with activity levels. Understanding yleiskuluina is essential for accurate cost measurement, strategic decision making, and efficient resource allocation.