handelspavvik

handelspavvik is a term used in Norwegian business and accounting to describe the deviation between expected and actual trading outcomes. It is a generic concept that can apply to various dimensions of trade, such as revenue, volume, pricing, or terms of trade, within a given period or across a project.

The word is formed from the Norwegian words handel (trade) and avvik (deviation). In practice, organizations may write it as handelspavvik or, less formally, describe specific pavvik components such as prisavvik (price deviation) or volumavvik (volume deviation). The exact interpretation can vary by company and context, but the core idea remains a comparison between planned or forecasted trading metrics and realized results.

Calculation and interpretation typically involve simple variance analyses. A common formulation is pavvik = realized value minus planned value. It can be expressed as an absolute figure or as a percentage of the plan: pavvik (%) = [(realized - planned) / planned] × 100. Distinctions are often made between different dimensions, for example:

- Volume pavvik: difference between actual and expected quantity sold.

- Price pavvik: difference due to changes in realized selling prices.

- Terms-of-trade pavvik: differences in revenue relative to costs or to negotiated terms.

Applications include management accounting, budgeting, performance assessment, and internal control. It helps identify performance drivers, quantify the impact of market conditions, and guide corrective actions. Limitations include reliance on the accuracy of budgets, seasonality, and changes in accounting methods or market conditions that can affect comparability. See also variance, budget variance, and sales variance.