tukitoiminnotvaluutta

Tukitoiminnotvaluutta, often shortened to "tukitoiminto" or "valuutta", is a Finnish term that translates to "support function currency" or "auxiliary function currency". It refers to a concept used in organizational management and accounting, particularly within larger companies or public sector entities. This concept is not a traditional currency like the Euro or Dollar but rather an internal accounting or budgeting mechanism.

The primary purpose of tukitoiminnotvaluutta is to allocate costs and resources for services that are not directly related to the core business operations but are essential for their functioning. These support functions can include departments like IT, human resources, finance, legal, and facilities management. Instead of simply charging these departments directly for their expenses, their costs are often pooled and then allocated to the revenue-generating or operational departments that utilize these support services.

This allocation can be based on various metrics, such as the number of employees in a department, the amount of IT resources consumed, or the square footage of office space occupied. By using an internal "currency" or allocation system, organizations can gain a clearer understanding of the true cost of their support functions and how these costs are distributed across the entity. It facilitates better budgeting, cost control, and performance evaluation for both support departments and the operational units they serve. The concept emphasizes the idea that support functions have a cost that needs to be accounted for and borne by those who benefit from them.