Fördelningstal

Fördelningstal is a Swedish term that translates to "distribution number" or "allocation number." It is most commonly used in the context of accounting and financial reporting, particularly within municipal and governmental organizations. Essentially, a fördelningstal represents a figure or percentage used to divide or allocate costs, revenues, or resources among different departments, projects, or cost centers.

The purpose of a fördelningstal is to ensure a fair and consistent distribution of shared expenses or income. For example, if a central service like IT support is used by multiple departments, a fördelningstal based on factors like employee count or usage might be applied to allocate the IT department's costs to each user department. Similarly, shared revenues might be distributed based on agreed-upon fördelningstal.

These numbers are typically determined through established accounting principles, internal policies, or intergovernmental agreements. They are crucial for accurate cost accounting, budgeting, and performance evaluation. By using fördelningstal, organizations can better understand the true cost of operating different units and make more informed decisions about resource allocation. The calculation and application of fördelningstal are often subject to internal audits to ensure transparency and accuracy.