Financial Management


The service platform combining operations and the economy provided by Kuntamaisema Oy, owned by NHG, enables the management of municipalities and various consortiums using timely and correctly targeted data.

We produce tools for managing the service production and governing the economy of municipalities and municipal consortiums. Our service platforms, Numerus and Maisema (“landscape”) integrate the examination of service operations and output-based prices into the financial and operational steering of the organization.

We produce analysed data on the annual effectiveness and productivity of our client organizations and compare this with other organizations. Our large reference database also serves as a basis for various targeted surveys:

  • Service network surveys (e.g. health centre, school and early childhood education networks)
  • Workload capacity and economic balancing analyses
  • Municipal structure surveys
  • Financial and payroll administration surveys


Ville Niukko

Senior Partner / +358 50 525 5645

We responded to challenges in continuous reporting in Kemi by combining financial and operational data into indicators that support the city’s goals. We created a visual reporting tool for the city where key figures can be easily examined.

Operational and financial data were combined using the Maisema (“Landscape”) service. The operational data collected in connection with the annual accounts are used to prepare an annual municipal reference analysis to support budgeting for the following year.

Financial and operational data combined using the Maisema service are reported on the visual dashboard platform. In addition, Kemi receives an annual municipal reference analysis that covers all the municipal services and can be supplemented with various targeted reports such as those concerning the staff and the service network.

Before the Central Ostrobothnia Joint Municipal Authority for Social and Health Services Soite began its operations, the financial and operational data in the region were collected into one system. Computation rules for the new organization were created for the municipal invoicing of basic services and to achieve a solution for reporting that would combine operations and the economy.

Reporting was carried out using a Numerus solution. Numerus reported on the data of basic services produced by Soite per municipality and independent of the organization. The data is compiled in Numerus from accounting and other source systems.

In 2017, Numerus was the primary solution for member municipality invoicing of the basic services of Soite. Numerus currently serves as one of the systems that brings together Soite’s financial and operational data. In addition, an annual financial statement analysis is produced for Soite where services are compared to other municipalities.