driftsomkostningsbesparelser
Driftsomkostninger is the term used in Scandinavian accounting to describe operating costs—the ongoing expenses required for the day-to-day running of a business. They cover the costs associated with producing goods or delivering services, excluding capital expenditures on long-lived assets and financing costs. Understanding driftsomkostninger is essential for budgeting, profitability analysis, and financial reporting.
Costs are generally categorized as fixed or variable. Fixed costs remain largely unchanged with production volume,
Driftsomkostninger are reported on the income statement as operating expenses (OPEX). The total operating cost in
Cost management techniques include activity-based costing to allocate overhead more accurately, standard costing for budgeting, and