genomföringsförlust
Genomföringsförlust, also known as implementation loss, refers to the reduction in expected benefits or increase in costs that occurs when a project or policy is not executed as originally planned. The term is commonly used in Swedish public sector accounting and cost‑benefit analysis to quantify the discrepancy between projected outcomes and actual results.
The concept has its roots in the Swedish Public Procurement Act (Lag om offentlig upphandling) and subsequent
Methodologically, genomföringsförlust is usually expressed as a percentage of the initial Net Present Value (NPV) of
Typical examples of genomföringsförlust include large infrastructure works that exceed budgets, digital transformation initiatives that fall
Academic research on genomföringsförlust examines how different governance structures and procurement mechanisms influence implementation performance. Studies