menoerää
Menoerä is a term used in Finnish accounting and budgeting to denote an individual expense item within a budget or ledger. It refers to a specific cost category or line item that is planned and tracked separately from other expenses. A menoerä typically has attributes such as a code or account number, a descriptive name, an amount, a date or period, and an association to a cost center, project, or department.
Purpose: It enables detailed control and reporting by allowing organizations to monitor spending against budgeted limits
Usage: In practice, budget documents are structured with many menoerät; during transactions, the expense is recorded
Example: A municipal budget might include a menoerä "Office supplies" with code 5010, budgeted 15,000 euros for
Relation to accounts: Menoerä is part of the chart of accounts and can be linked to cost