yleiskustannusjakajaa
Yleiskustannusjakaja, known in English as a general cost allocator, is an accounting term referring to a method used to distribute indirect costs across different cost objects. Indirect costs, also known as overheads or common costs, are expenses that cannot be directly traced to a specific product, service, or department. Examples include rent, utilities, administrative salaries, and depreciation of shared equipment.
The purpose of a yleiskustannusjakaja is to assign a reasonable portion of these shared costs to each
Various methods can be employed as a yleiskustannusjakaja. Common allocation bases include direct labor hours, machine
The process of using a yleiskustannusjakaja typically involves first identifying and accumulating all indirect costs. Then,