laskostusta

Laskostusta, or laskostus in Finnish accounting usage, is the process of allocating indirect costs (overheads) to cost objects such as products, services, or projects. Unlike direct costs, which can be traced to a specific unit, overheads must be distributed across products or activities. The practice is a central part of cost accounting and management accounting, helping organizations understand costs beyond direct materials and labor.

The primary purpose of laskostusta is to reveal the true cost of producing a product or delivering a service. This informs pricing decisions, profitability analysis, budgeting, inventory valuation, and performance measurement. Proper allocation supports fair cost control and strategic decision-making, while poor allocation can distort margins and mislead management.

Common methods include traditional overhead allocation, which uses a single allocation base such as direct labor hours, machine hours, or material cost; and activity-based costing (ABC), which assigns overhead to products based on activities that consume resources. Other approaches include department-based rates, process-based costing, and standard costing, each with trade-offs between simplicity and accuracy.

Typical steps are: identify all indirect cost pools, select appropriate allocation bases, calculate overhead rates, apply rates to cost objects, and review regularly to reflect changes in production or mix. Challenges include choosing meaningful cost drivers, data quality, and ensuring consistency with external reporting and internal decision-making.