yksikkökohtaisen

Yksikkökohtainen is a Finnish term that translates to "unit-specific" or "item-specific" in English. It is used in various contexts, primarily in economics, accounting, and manufacturing, to denote an analysis or cost that is applied to a single unit of a product, service, or asset.

In accounting, yksikkökohtainen cost refers to the expenses incurred to produce one unit of a good or service. This can include direct costs such as raw materials and labor, as well as indirect costs that are allocated to the unit. Understanding unit-specific costs is crucial for pricing strategies, profitability analysis, and inventory valuation. It allows businesses to determine the break-even point for each product and to identify areas where costs can be reduced.

In economics, the concept can be applied to analyze the marginal cost of producing an additional unit or the average cost per unit over a certain production volume. This helps in understanding economies of scale and the efficiency of production processes.

In a broader sense, yksikkökohtainen can also refer to any characteristic or measurement that applies to an individual item rather than a group or the whole. For example, a unit-specific warranty would apply only to the particular item purchased, not to all items of that type. The term emphasizes the individual nature of the subject being discussed, distinguishing it from aggregate or general measures.