kustannuspohjaa

Kustannuspohja, often referred to in English as the cost base, is a term used in Finnish accounting and taxation to denote the base amount of costs that is used as the foundation for calculations such as pricing, budgeting, depreciation, or tax deductions. The exact content of the base depends on the domain and the applicable regulations.

In managerial accounting, kustannuspohja refers to the costs allocated to a cost object—such as a product, project, or department. It typically includes direct costs (materials, labor) and allocated indirect costs (overheads) according to a chosen costing method, such as traditional overhead allocation or activity-based costing. The base is used to analyze profitability and guide decisions.

In taxation and statutory reporting, kustannuspohja can influence deductions, depreciation bases, and other charges. Depending on purpose, items may be included or excluded (for example, depreciation and financing costs may be treated differently across tax rules).

Example: A product line incurs direct costs of 50,000 euros and overhead of 20,000 euros. The kustannuspohja for pricing could be 70,000 euros, while for tax purposes depreciation of 5,000 euros might be treated separately.

The term is Finnish; rules vary by sector and regulation. See also kustannuslaskenta, hinta, verotus.