tulosylitykset
Tulosylitykset is a Finnish term used in accounting and public administration to describe the situation in which actual outcomes exceed the targets set in budgets, plans or forecasts. The word combines tulos (result, outcome) with ylitys (exceedance). In practice, tulosylitykset refer to positive variances—differences between realized results and budgeted or forecasted figures—that indicate the organization’s performance surpassed expectations. They can concern revenues, cost savings, or overall profitability.
Measurement and reporting: Tulosylitykset are typically analyzed in variance analyses as the difference between actual and
Contexts: The term is used in private companies, public sector budgets, and project management. It is not
Relation to related concepts: Tulosylitykset are related to budget variances, forecast variance, and overperformance. The opposite