jakaantumisperusteen

jakaantumisperuste is a Finnish term that translates literally to "distribution basis" or "allocation basis." It refers to the method or criteria used to divide and allocate resources, costs, revenues, or benefits among different parties, departments, or cost centres. The concept is used widely across several fields such as accounting, taxation, public finance, and logistics.

In accounting and cost accounting, jakaantumisperuste determines how indirect costs, overheads, or shared services are apportioned to cost objects or cost centres. Common bases include direct labour hours, machine hours, floor space, or simple equal division. The chosen basis must be justifiable and consistent to meet statutory audit requirements and to provide transparent financial reporting.

In taxation, the term is applied to the allocation of tax liabilities among firms that operate in multiple jurisdictions. For example, a multinational corporation may use revenue proportion or asset value as a jakaantumisperuste to determine how much corporate tax each country should receive. Tax authorities often specify acceptable bases for calculated tax sharing.

Public finance also employs jakaantumiperuste when distributing subsidies, grants, or funds from central to local governments. Allocation criteria might involve population size, socioeconomic need, or budgetary capacity. The choice of basis can influence political fairness and efficiency in the use of public resources.

Overall, jakaantumisperuste is a fundamental concept in systems that require objective allocation of shared or collective resources, ensuring that distributions are carried out systematically and in accordance with established rules or policies.