Driftsaktiviteter

Driftsaktiviteter is a term used in Swedish and Norwegian to describe the operating activities of a business—the core activities that generate revenue and cash from day-to-day operations. In financial reporting, driftsaktiviteter refer to the cash flows arising from the production and sale of goods or provision of services, separate from investing and financing activities.

In a company's cash flow statement, three sections are typically shown: operating activities, investing activities, and financing activities. Driftsaktiviteter capture cash inflows from customers and cash outflows to suppliers, employees, taxes, and other operating payments. They reflect the cash effects of the firm’s operating cycle and are an important indicator of liquidity and the quality of earnings.

There are two common ways to present driftsaktiviteter: the direct method, which lists major categories of cash receipts and payments, and the indirect method, which begins with net income and adjusts for non-cash items and changes in working capital. Key adjustments include non-cash expenses (such as depreciation and amortization), gains or losses from asset disposals, and changes in working capital components like accounts receivable, inventories, accounts payable, and accrued expenses.

Driftsaktiviteter are used by management, lenders, and investors to assess the ability of the company to generate cash from its core operations, its operating efficiency, and its short-term liquidity. Limitations include dependence on accounting policies, working capital management, and seasonal fluctuations, which can affect comparability between periods. When analyzed together with investing and financing activities, driftsaktiviteter provide a fuller picture of a company’s financial health and flexibility.