överskottsöverhead
Overskottsöverhead, a Swedish term, translates to "surplus overhead" in English. It refers to the portion of a company's operational costs that exceeds what is deemed necessary or efficient for its current level of production or service delivery. This surplus can arise from various factors, including suboptimal resource allocation, inefficient processes, outdated technology, or even a lack of strategic planning. Identifying and addressing överskottsöverhead is a key objective in cost management and operational improvement initiatives.
The presence of överskottsöverhead can negatively impact a company's profitability and competitiveness. It represents funds that