kustannuslisäysmenetelmässä

Kustannuslisäysmenetelmä, often translated as the cost-plus method, is a pricing strategy where a company determines the selling price of a product or service by adding a fixed percentage markup to its cost. This markup is intended to cover overhead expenses and generate a profit. The core principle is that the price is set based on the production or acquisition cost plus an additional amount for profit.

The calculation typically involves identifying all direct costs associated with producing or acquiring a good, such as raw materials, labor, and direct manufacturing expenses. Then, indirect costs, or overhead, such as rent, utilities, and administrative salaries, are allocated to the product. The sum of these direct and indirect costs represents the total cost. A predetermined profit margin, expressed as a percentage or a fixed amount, is then added to this total cost to arrive at the selling price.

This method is relatively simple to implement and understand, making it a common choice for many businesses, particularly those in industries with standardized products or services where cost tracking is straightforward. It ensures that each sale contributes to covering costs and generating profit, providing a degree of financial certainty. However, it does not inherently consider market demand, competitor pricing, or perceived customer value, which can sometimes lead to prices that are too high or too low for optimal market penetration and profitability.