driftsutgiftene

Driftsutgiftene, or operating expenses, refer to the ongoing costs required to keep an organization or facility operational. In many countries, particularly Norway, the term is often used in public sector budgeting where it represents the part of a budget that covers daily operations. Unlike capital expenses, which fund the acquisition of long‑term assets such as buildings and equipment, driftsutgifter cover the costs that recur each accounting period.

Typical components of driftsutgifter include personnel salaries and benefits, utilities such as electricity, water and heating, supplies and maintenance items, insurance, and administrative costs. In the context of schools, hospitals, or municipal services, these expenses are essential for providing daily services to the public. They are usually expressed as a percentage of the total budget and are scrutinized for efficiency and cost‑control. For example, in a Norwegian municipality, personnel costs often account for more than half of the total driftsutgifter, while utilities and maintenance may together contribute around a quarter.

In financial reporting, driftsutgifter are recorded on the income statement as operating costs. Their accurate estimation is crucial for budget planning, as under‑estimating can lead to shortfalls and over‑estimating may result in unnecessary cost‑cutting measures. Many organizations use cost‑control strategies such as energy efficiency programs or outsourcing to reduce driftsutgifter without compromising service quality. Stakeholders, including taxpayers and shareholders, closely monitor these figures to assess organizational performance and fiscal responsibility.