suorakustannuslaskenta

Suorakustannuslaskenta, also known as direct costing or variable costing, is an accounting method used for internal decision-making and management control. In this approach, only variable manufacturing costs are assigned to the cost of a product. These variable costs typically include direct materials, direct labor, and variable manufacturing overhead. Fixed manufacturing costs, such as factory rent or depreciation of machinery, are treated as period expenses and are expensed in the period they are incurred, rather than being allocated to the cost of goods sold.

The primary advantage of suorakustannuslaskenta is its simplicity and its direct link to the volume of production. It helps management understand the impact of changes in sales volume on profit, as the contribution margin per unit is readily available. The contribution margin is calculated by subtracting variable costs from sales revenue and represents the amount of revenue available to cover fixed costs and contribute to profit. This method is particularly useful for short-term decisions like pricing, product mix analysis, and determining the break-even point.

However, suorakustannuslaskenta is not generally accepted for external financial reporting under most accounting standards, such as GAAP or IFRS. These standards typically require absorption costing, which includes both variable and fixed manufacturing costs in the product cost. The difference between the two methods can lead to different reported profits, especially when inventory levels change. While valuable for internal analysis, suorakustannuslaskenta requires careful consideration when communicating financial results to external stakeholders.