toimintatuotantopohjaisten

Toimintatuotantopohjainen is a Finnish term that translates to "activity-based production" or "activity-based manufacturing" in English. It refers to a production philosophy and management system that focuses on understanding and optimizing the costs and activities involved in producing goods or services. Instead of allocating overhead costs based on traditional methods like direct labor hours, activity-based costing (ABC) assigns costs to activities that consume resources.

The core principle is that products and services do not simply consume resources; they consume activities. By identifying these activities, their costs, and the factors that drive them (cost drivers), businesses can gain a more accurate understanding of the true cost of their products and processes. This improved cost visibility allows for better decision-making regarding pricing, product mix, process improvement, and resource allocation.

In a toimintatuotantopohjainen system, a detailed analysis is performed to break down the production process into individual activities. Each activity is then assigned a cost, and cost drivers are identified to explain how the activity's cost is incurred. For example, the activity of "setting up a machine" might have a cost driver such as "number of setups." By understanding these relationships, managers can identify inefficiencies and opportunities for cost reduction.

This approach can lead to more accurate product costing, helping companies to identify which products are truly profitable and which may be losing money. It also provides insights into the cost of supporting different customer segments or distribution channels. Ultimately, toimintatuotantopohjainen systems aim to drive efficiency and profitability by providing a clearer picture of where costs are generated within the production chain.