kulujen

Kulujen is a Finnish noun form that serves as the genitive plural of the noun kulu, meaning expense or cost. It denotes a relationship to expenses, typically in expressions where the costs are being described or attributed to another noun.

In Finnish, kulujen is used to indicate possession or association with costs. It often appears in formal or technical contexts such as accounting, budgeting, and taxation. For example, phrases like yrityksen kulujen hallinta (the management of the company's expenses) or kulujen määrä (the amount of expenses) are common in financial writing. The form is also used in phrases pairing costs with other financial concepts, such as kulujen ja tuottojen vertailu (the comparison of costs and revenues).

Kulujen is easy to distinguish from kulut, which is the nominative plural meaning costs or expenses as a subject or general reference. Kulujen, with the -jen suffix, functions as a genitive form that modifies another noun, as in kulujen rakenne (the structure of expenses) or kulujen vähentäminen (the deduction of costs).

Etymologically, kulunu derives from kulu (expense) with the standard Finnish genitive plural ending, forming kulujen. The term appears most frequently in professional or formal language related to financial planning, rather than in everyday speech. Related terms include kustannukset (costs), menoerät (expense items), and budjetointi (budgeting).