aktiviteettihinnoittelu

Aktiviteettihinnoittelu, also known as activity-based pricing, is a pricing strategy where the price of a product or service is determined by the specific activities involved in its production, delivery, or service. This approach moves away from traditional cost-plus methods, which allocate overhead based on broad categories, and instead focuses on the actual resources consumed by each activity. By understanding the cost of each individual activity, businesses can gain a more accurate picture of the true cost of offering a product or service. This detailed understanding can then be used to set more precise and potentially more profitable prices.

The core principle of aktiviteettihinnoittelu is to link costs directly to the activities that drive them. For example, instead of broadly assigning marketing costs, this method would identify specific marketing activities like advertising campaigns, social media management, or promotional events, and allocate their associated costs. This granular analysis helps identify which activities are most expensive and whether they are adding sufficient value to justify their cost. Businesses can then make informed decisions about pricing, process improvements, and resource allocation.

The benefits of aktiviteettihinnoittelu include enhanced cost control, improved pricing accuracy, and better decision-making. By understanding the cost drivers, companies can identify opportunities to reduce costs by streamlining or eliminating inefficient activities. This can lead to more competitive pricing or increased profit margins. However, implementing this strategy can be complex, requiring significant data collection and analysis. It necessitates a detailed understanding of all operational processes and the resources each activity consumes.