prestationsresultat

Prestationsresultat is a term used in Danish and Norwegian public administration and accounting to denote the result or outcome of the prestations (benefits or services) delivered by an organization or program. The word combines prestations with resultat (result) and is used in official reporting to summarize what a program has produced and at what cost.

In practice, prestationsresultat appears in annual reports, budget documents, and performance statements to describe both the volume of prestations delivered and the corresponding costs. Depending on the national context, it can cover cash benefits, in-kind services, and the efficiency with which services are provided. The exact scope and accounting treatment can vary by country and sector.

Interpretation varies: in a public-sector or social-security setting, it may be used to assess efficiency, reach, and cost control. In a service-oriented company, it can be analogous to an operating result for the service division. Because the term is not universally standardized, alternative labels such as operating result, net cost of services, or funds disbursed may be used instead in English-language reporting.

Related topics include public finance, performance measurement, budgeting, and auditing. The term is more common in Scandinavian-language contexts and is less frequently used in English-language accounting literature, where more specific terms are often preferred depending on the purpose of the report.