periodiseringar

Periodiseringar is the plural form of periodisering, the practice of dividing activities, data, or plans into distinct time periods to improve planning, reporting, or analysis. The concept is widely used in Nordic languages and appears in contexts ranging from sports to finance to organizational management.

In sports science, periodisering describes the systematic planning of training over time. This typically involves cycles such as macrocycles, mesocycles, and microcycles, designed to balance training load, recovery, and adaptation. Common approaches include linear and undulating (non-linear) periodization, as well as block periodization. The goal is to optimize performance for key events while minimizing overtraining. The effectiveness of different models can vary by sport, athlete level, and individual response.

In accounting and finance, periodiseringar refer to allocating revenues and expenses to the periods in which they occur, following accrual principles. This supports the matching of costs and benefits and yields more accurate financial reporting than cash-based timing alone. Examples include depreciation, prepaid expenses, and accrued liabilities. Periodisering contrasts with recognizing transactions only when cash changes hands, and is central to budgeting, forecasting, and year-end closing processes.

The term is commonly used in Swedish-language texts across sport science, economics, and management. In broader use, periodisering can also describe organizing activities or histories by defined time periods in various professional fields.