materiaalikustannuksella

Materiaalikustannuksella translates from Finnish to English as "at material cost". This term is primarily used in business and accounting contexts to describe a pricing or cost calculation method where an item or service is valued or sold at its direct material expenses. This means that only the cost of the raw materials or components used to create the product is considered, excluding other expenses such as labor, overhead, marketing, distribution, or profit margins.

In practice, pricing at material cost is uncommon for most businesses as it would not cover the full operational expenses and would therefore lead to losses. However, it can be relevant in specific situations. For instance, it might be used internally for cost accounting purposes to understand the absolute minimum cost of production. In some rare cases, a company might offer a product at material cost as a loss leader to attract customers who will then purchase other, more profitable items. It can also appear in discussions about economic efficiency or as a baseline for comparing different pricing strategies. When referring to "materiaalikustannuksella" in a sales context, it implies that the price is extremely low, reflecting only the component costs.