kustannussuunnitelmat
kustannussuunnitelmat are formal documents used primarily in Finland and other Nordic contexts to plan, monitor, and control expenditures over a defined period. They are an essential element of financial management for public sector bodies and for private companies that operate under public contract or significance for societal infrastructure. The term literally translates as “cost plans” and refers to the systematic allocation of financial resources to programmatic activities, projects, or operational units.
The core purpose of a kustannussuunnitelma is to provide a transparent, auditable structure that links objectives
In practice, kustannussuunnitelmat function as both a forecasting tool and a control instrument. They enable performance