bygningsregnskaber

Bygningsregnskaber are accounting records that summarise the total costs, financing and physical progress of a building project. They are used to document, monitor and report the financial development of a construction project from planning through completion. While common in Denmark, the concept also appears in other contexts where detailed project accounting is required for large building works.

A bygningsregnskab typically collects all costs associated with the project. This includes direct construction costs such as materials and labour, subcontracts, design and consultancy fees, permits and inspections, procurement and administration, as well as indirect costs like overhead and financing charges (for example interest on loans). It also records changes in scope and price adjustments, known as variations, and the final settlement of contracts. The document may distinguish between budgeted amounts, approved changes, and actual expenditure, enabling a clear comparison between plan and reality.

The purpose of bygningsregnskaber is to provide transparency and accountability, support decision-making, and serve as a basis for final settlements with contractors and for reporting to authorities, lenders, and stakeholders. They help identify cost overruns, track funding sources, and assess the financial performance of the project.

Typically, a bygningsregnskab is prepared by project controllers or the financial department, updated regularly during the project, and reconciled with the general ledger. In the public sector, it often aligns with procurement rules and public accounting practices to ensure proper governance and auditability.