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.
In a toimintatuotantopohjainen system, a detailed analysis is performed to break down the production process into
This approach can lead to more accurate product costing, helping companies to identify which products are truly