yleiskustannusjakaja
Yleiskustannusjakaja, known in English as a general cost allocator, is an accounting term referring to a method used to distribute indirect costs (overhead) across various cost objects, such as products, services, or departments. These indirect costs are expenses that cannot be directly traced to a specific cost object, examples including rent, utilities, administrative salaries, and depreciation of shared equipment.
The purpose of using a yleiskustannusjakaja is to assign a fair and reasonable portion of these common
Common methods for allocating general costs include using a single, plant-wide overhead rate based on a driver