Delregnskab

Delregnskab, also known as departmental or segmented accounting, refers to the financial reporting of specific divisions, units, or projects within a larger organization rather than the organization as a whole. It enables management to monitor performance, costs, and revenues at a granular level, facilitating better decision-making and accountability.

In practice, each department records its own income and expenses, producing a separate financial statement that summarizes the financial activity of that unit. The information from all delregnskaber is then consolidated to form the parent company’s overall balance sheet and income statement. This dual-level reporting is especially useful in large corporations, universities, hospitals, and governmental agencies where distinct operational units carry distinct risks and responsibilities.

Delregnskaber are governed by the same accounting principles as general ledger accounting. However, they often use simplified or “truncated” charts of accounts tailored to the specific needs of the unit. Internal controls, cost allocation methods, and performance metrics are typically defined at the departmental level to reflect the unit’s operational reality.

Regulatory requirements for delregnskab vary by jurisdiction. In Denmark, for example, the Skatteforvaltningen recommends that companies maintain separate accounting for significant internal divisions, while the Danish Financial Statements Act (Årsregnskabsloven) permits or requires partial reporting for certain entities. Many countries encourage or mandate delregnskab for public institutions and utilities to promote transparency and efficient resource allocation.

By segmenting financial data, managers can assess the profitability, efficiency, and risk profile of individual units, identify areas needing improvement, and thereby align departmental goals with the overall strategic objectives of the organization.