reksturs

Reksturs is a term used to describe the ongoing activities that enable an organization to function on a day-to-day basis. It refers to the running of core operations, administration, and support processes, while excluding investments tied to new assets, expansions, or major projects. The word stems from the Nordic concept rekstur, generally translated as operation or running.

Key components of reksturs include personnel costs, facilities and utilities, maintenance, supplies, and other general administrative expenses. It also encompasses non-monetary factors such as process reliability and service delivery. In financial planning and reporting, reksturs is often contrasted with capital expenditures (CAPEX) and development initiatives. Common performance indicators linked to reksturs are operating income, EBITDA, gross or operating margins, and working capital requirements.

Organizations manage reksturs through budgeting, forecasting, and monitoring of efficiency and cost control. In sectors such as manufacturing, services, and the public sector, reksturs planning supports continuity of operations and sustainable service levels. The term appears in Nordic accounting and management writing as a way to separate the costs of running the business from investments and strategic development.

Reksturs is thus a foundational concept in understanding a company's ongoing financial health and operational performance, distinct from investment activity.