Genomföringsförlust

Genomföringsförlust, also known as implementation loss, refers to the reduction in expected benefits or increase in costs that occurs when a project or policy is not executed as originally planned. The term is commonly used in Swedish public sector accounting and cost‑benefit analysis to quantify the discrepancy between projected outcomes and actual results.

The concept has its roots in the Swedish Public Procurement Act (Lag om offentlig upphandling) and subsequent guidance documents from the Swedish Government Procurement Agency. In these documents, governments and public authorities are required to assess potential implementation risks and to report any significant losses that may arise during the execution phase of public projects. The focus is on ensuring transparency in how public funds are used and on providing a basis for accountability.

Methodologically, genomföringsförlust is usually expressed as a percentage of the initial Net Present Value (NPV) of the project or as a monetary figure. Analysts often use sensitivity analysis and scenario modelling to estimate the likely range of implementation losses, taking into account factors such as delays, cost overruns, scope creep, and technical failures. The resulting figure is added to the cost side of the cost‑benefit equation, thereby lowering the net benefit of the project.

Typical examples of genomföringsförlust include large infrastructure works that exceed budgets, digital transformation initiatives that fall short of delivering promised efficiencies, and environmental projects where the actual level of emissions reduction is lower than forecasted. Mitigation strategies—such as phased roll‑outs, robust risk management frameworks, and continuous performance monitoring—are employed to reduce the likelihood and magnitude of implementation losses.

Academic research on genomföringsförlust examines how different governance structures and procurement mechanisms influence implementation performance. Studies by the Swedish Office for Government Financial Management and by independent think‑tanks highlight best practices for reducing implementation loss in public projects.