henkilöstökustannuksittain

Henkilöstökustannuksittain is a Finnish term used in accounting and management reporting to classify and analyze costs according to personnel costs. It focuses on the resources consumed by employees and the direct and indirect costs related to staffing.

Typical components included in personnel-cost-based reporting are wages and salaries, statutory payroll taxes, employee benefits such as pension contributions and health insurance, overtime payments, bonuses, recruitment and onboarding costs, training and development, and other personnel-related expenses. Indirect costs associated with HR activities or payroll administration may also be allocated to this category according to the organization’s costing methods.

The approach is used to illuminate the share and impact of labor in total costs, aiding budgeting, pricing, and performance analysis. By pairing personnel costs with other classifications—such as cost centers, activities, or products—organizations can compare departments, projects, or periods in terms of labor intensity and efficiency. It is commonly employed in manufacturing, service firms, and public sector budgeting where labor costs are a major driver of overall expenditure.

Limitations include the risk of overlooking non-labor cost drivers if the focus is narrow, and the need for clear allocation rules for indirect personnel costs. While valuable for understanding labor dynamics, costs classified by personnel should be integrated with broader cost accounting practices to provide a complete view of profitability and resource use.