kustannusvoitto

Kustannusvoitto, or cost of goods sold (COGS) in English, refers to the direct costs attributable to the production of goods sold by a company. It includes all expenses directly related to the manufacturing or acquisition of products that are later sold to customers. These costs typically include raw materials, direct labor, and factory overhead expenses such as utilities and depreciation of machinery used in production.

In financial accounting, kustannusvoitto is a key component in determining a company’s gross profit. Gross profit is calculated by subtracting the cost of goods sold from the company’s total revenue. This metric helps businesses assess their profitability before accounting for other operating expenses, such as salaries, rent, and marketing costs.

For manufacturers, kustannusvoitto includes direct costs like wages for production workers and the cost of materials used in creating a product. Indirect costs, such as factory maintenance or equipment repairs, may also be allocated to kustannusvoitto depending on accounting practices. In contrast, service-based businesses may have a different approach, as they do not produce physical goods but still track similar cost structures for their services.

Effective management of kustannusvoitto is essential for maintaining healthy profit margins. Companies often analyze this metric to identify inefficiencies in production, optimize supply chains, or negotiate better terms with suppliers. Lowering kustannusvoitto without compromising quality can significantly improve a company’s financial performance.

In financial statements, kustannusvoitto is typically listed on the income statement, providing transparency into how much of the company’s revenue is consumed by production costs. Investors and analysts frequently examine this figure to evaluate a company’s operational efficiency and long-term sustainability.