driftsgrunnlag

Driftsgrunnlag is a Norwegian term that refers to the basis on which a company’s ongoing operations are built. It describes the level of activity, resources, and cost structure that are considered normal for the business over a given period. The concept is used as a reference point for budgeting, forecasting, performance analysis, and pricing decisions. In practice, the driftsgrunnlag comprises the expected volume of activities, input costs, fixed and variable costs, and required capacity needed to deliver products or services.

In accounting and finance, the driftsgrunnlag serves as the baseline for calculating operating costs and for determining operating profit when comparing periods or scenarios. It helps separate structural, ongoing costs from one-off items, and supports sensitivity analyses.

Examples: In manufacturing, the driftsgrunnlag includes planned production capacity, standard costs for materials and labor, and overhead allocations. In energy or utilities, it may denote the level of demand and the corresponding capacity to operate at a steady state. In public or municipal services, it defines the baseline level of service that must be maintained and the associated operating expenses.

Relation to other terms: Driftsgrunnlag is often discussed together with driftsinntekter (operating revenues) and driftsresultat (operating profit), and it is a key input in budgeting, financial reporting, and price setting.