kustannuslajikohtaiset
Kustannuslajikohtaiset is a Finnish term used in accounting and cost management to describe costs classified and reported according to their cost type (kustannuslaji). A kustannuslaji identifies the nature of a cost item, such as materials, labor, overhead, depreciation, or external services. Kustannuslajikohtaiset kustannukset are those assigned to a specific kustannuslaji, enabling detailed analysis and reporting.
In practice, kustannuslajikohtainen reporting provides visibility into how much of total costs arise from each cost
Typical kustannuslajit include materiaalikustannukset, työvoimakustannukset, valmistus- tai yleiskustannukset, poistot, ja ulkopuoliset palvelut. In manufacturing or service
Benefits of kustannuslajikohtaiset analysis include improved cost control, more accurate product costing, and better-informed strategic decisions.