sisendkulud

Sisendkulud (English: input costs) refer to the expenditures incurred by a firm or project in acquiring the raw materials, energy, labor, and other resources necessary for production or service delivery. The term is widely used in Estonian economics, accounting, and public sector budgeting to distinguish costs that flow into a production process from those that are spent on final consumption or investment. Unlike output costs, which capture the expenses associated with selling or marketing finished goods, sisendkulud focus on the upstream stage of the value chain.

In practice, sisendkulud are recorded in the cost of goods sold (COGS) line item on the income statement. They include the purchase price of materials, utilities expenses, wages paid to production workers, freight and handling charges, and any other direct input to manufacturing. For service companies, the term encompasses staff time, technology licenses, and supplies that enable service delivery. Accurate measurement of sisendkulud is essential for pricing strategies, cost control, and profitability analysis, as it directly influences gross margin calculations.

Governments and public institutions use the concept when evaluating subsidy eligibility or when assessing input-output relationships in national accounts. In Estonia, the Estonian Tax and Customs Board provides guidelines for classification of sisendkulud in business tax filings. Policymakers also monitor changes in sisendkulud to gauge inflationary pressures on production costs, which can affect domestic prices and competitiveness.