operativvare

Operativvara is a term used in Swedish business vocabulary to designate goods that are used in day-to-day operations and are typically consumed within a short time horizon. These items are not intended for long-term use or resale and are often necessary for ongoing production, maintenance, or administration. The concept is commonly contrasted with kapitalvara, which refers to long-lived assets such as machinery, vehicles, and buildings.

In practice, operativvaror include a wide range of items such as office supplies, cleaning and maintenance products, lubricants, spare parts for equipment, raw materials and components used in manufacturing, packaging materials, and safety or protective equipment. They are usually characterized by relatively high turnover, lower unit value, and a frequent purchase cadence. Depending on the context, they may be managed as part of inventory or as operating expenses, and their cost is typically recognized in the period in which they are consumed or used.

Financial and inventory management considerations for operativvaror emphasize control of working capital and cost discipline. Because these goods are consumed quickly, they are often subject to stock-keeping, reorder points, and just-in-time or other efficient procurement practices to minimize carrying costs and avoid stockouts. In accounting, operativvaror are generally expensed when purchased or allocated to production or service delivery as they move through the supply chain, and they do not undergo depreciation like kapitalvara.

See also: kapitalvara, lager, varuförsörjning, kostnadslager, arbetskrafts- och driftskostnader.