budsjettert

Budsjettert is a Norwegian adjective meaning "budgeted" or "included in the budget." It comes from the verb budsjettere (to budget) and is used to describe figures that have been planned and approved for a future period in a budget. Common expressions include budsjettert inntekt (budgeted revenue), budsjettert kostnad (budgeted cost), and budsjettert resultat (budgeted result).

The budsjettert figures function as planning anchors in both private companies and the public sector. They guide resource allocation, strategic decisions, and performance targets. Because budgets are based on assumptions about factors such as sales volume, prices, inflation, and capital spending, the figures are estimates rather than guarantees.

Budgets are routinely compared with actual outcomes, producing variances. When actual results differ from the budsjettert plan, it is common to analyze the reasons and, if necessary, revise the budget (revisjon av budsjett) or update forecasts (prognoser). In this sense, budsjettert values serve as benchmarks for performance management and accountability.

The term is widely used in Norwegian financial documentation, annual reports, and government budgeting. While analogous to forecast or projected figures in other contexts, budsjettert specifically refers to values that were approved as part of the formal budget for a given period.

In summary, budsjettert denotes the planned, budget-approved numbers for a future period and is a central element in budgeting, planning, and performance evaluation in Norwegian organizations.