omallokeringskostnader
Omallokeringskostnader, sometimes translated as reallocation costs, refers to the expenses incurred when an organization changes its strategy, resource allocation, or business model. These costs are not directly related to the production of goods or services but arise from the process of shifting existing resources or capabilities to new endeavors. This can involve a variety of expenditures, such as the cost of retraining employees for new roles, the expense of dismantling or repurposing existing infrastructure, the financial implications of exiting certain markets or product lines, or the investment required to develop new technologies or competencies.
The concept is particularly relevant in strategic management and organizational change. When a company decides to
These costs can be both tangible, like severance pay or asset write-downs, and intangible, such as a