Gapkostnader

Gapkostnader, or gap costs, is a term used in economics and management accounting to describe the costs that arise when there is a gap between an organization’s current state and its desired target. The gap can relate to performance, capacity, quality, or service levels, and may occur in production, processes, or organizational capabilities.

Typical gap costs include: the investment required to close the gap (capital expenditures for new equipment, software, or facilities); operating costs during the transition (reduced productivity, overtime, temporary staffing); costs of change management, training, and process redesign; costs of decommissioning or running legacy systems during the transition; risk and disruption costs (downtime, quality problems) associated with implementing the change; and potential missed revenues or penalties during the gap period.

In decision making, gap costs are treated as incremental or marginal costs that should be weighed against the expected benefits of closing the gap. Measurement involves forecasting the cash flows needed to close the gap, discounting them to present value, and performing sensitivity analyses to test key assumptions.

Gap costs are distinct from the broader concept of a gap analysis, which identifies the gaps themselves rather than their financial implications. An example is a manufacturer aiming to raise on-time delivery from 60% to 90%, where costs would include new systems, training, and temporary productivity losses, balanced against anticipated gains in sales and customer satisfaction.