tulosyksiköihin

Tulosyksiköihin, often translated as "profit centers" in English, refers to organizational units within a company that are responsible for generating revenue and incurring expenses. The primary characteristic of a tulosyksikkö is that its performance can be measured by its profitability. This means that its management is accountable for both the income it produces and the costs it incurs.

The concept of tulosyksikkö is a fundamental tool in management accounting and organizational design. By dividing a larger organization into smaller, more manageable units, companies can improve accountability, delegate decision-making authority, and foster a stronger sense of ownership and responsibility among managers. Each tulosyksikkö operates somewhat independently, with its own budget and financial targets.

The performance of a tulosyksikkö is typically evaluated based on metrics such as gross profit, operating profit, or net profit. This allows for a clear assessment of how effectively each unit is contributing to the overall financial health of the company. Setting up tulosyksiköihin can also help in identifying areas of strength and weakness within the organization, guiding strategic decisions, and allocating resources more efficiently. It's a common practice in businesses of various sizes and industries.