L10principen

L10principen is a management concept that originated in Sweden in the early 1990s. The term is a contraction of “lönsamhet” (profitability) and “princip” and originally referred to a set of ten core guidelines for improving the efficiency and effectiveness of corporate strategy. The principle was first articulated in an article by Swedish business school professor Johan Andersson, who argued that organizations often create overly complex plans that dilute focus and resource allocation. L10principen encourages leaders to identify and commit to a maximum of ten strategic initiatives at any one time, thereby maintaining clarity and ensuring that teams can concentrate on high‑impact activities.

Over the past three decades the principle has been adopted by a variety of Swedish companies, from small tech start‑ups to large industrial firms. Many organizations integrate L10principen into their annual planning cycle, using it as a filter for project selection, portfolio management, and performance monitoring. The guideline has also found a place in the curriculum of several Swedish universities, where it is taught as a case study in strategic management courses.

The core tenets of L10principen include: (1) simplicity—limit the number of priorities; (2) alignment—ensure that each priority supports the overarching mission; (3) accountability—assign clear ownership; (4) measurement—establish quantitative targets; (5) communication—share priorities across the organization; (6) flexibility—be willing to reprioritize; (7) resource constraint—allocate resources proportionally; (8) learning—review outcomes and adjust; (9) accountability—track progress regularly; and (10) sustainability—consider long‑term impact.

Critics argue that the ten‑priority rule can be too rigid for highly dynamic industries and that it may stifle creativity. Nevertheless, many practitioners report that applying L10principen leads to sharper focus, improved execution, and higher stakeholder confidence. The concept remains popular in Scandinavian management circles and is occasionally referenced in broader discussions of lean strategy and corporate governance.