Effektbudsjett

Effektbudsjett is a budgeting concept that origins in Norway and Sweden. The term is derived from the Norwegian and Swedish words 'effekt', meaning 'effect' or 'impact', and 'budsjett', meaning 'budget'. It refers to a budgeting approach that focuses on allocating funds to achieve specific outcomes or effects, rather than just listing expenses.

Effektbudsjett is often used in public sector budgeting, particularly in Nordic countries. It involves setting clear objectives and outcomes, and then allocating resources accordingly. This approach aims to promote efficiency, accountability, and transparency in the use of public funds. Effektbudsjett is also used in private sector organizations to manage budgets and prioritize investments.

Key characteristics of Effektbudsjett include:

* A focus on outcomes and impacts rather than just expenses

* Allocation of resources based on clear objectives and priorities

* Regular monitoring and evaluation of budget performance against set outcomes

* Flexibility to adjust budgets in response to changing circumstances

Effektbudsjett is often contrasted with traditional cash-based or line-item budgeting approaches. While traditional approaches focus on specific spending categories, Effektbudsjett looks at the overall impact of budget decisions. By prioritizing outcomes and impacts, Effektbudsjett aims to achieve more effective and efficient use of resources.

Effektbudsjett has gained popularity in recent years due to its potential to promote better budgeting and resource allocation practices. It is considered a tool for improved governance and accountability, but its implementation requires careful planning and management to ensure effective results.