økonomistyringen
Økonomistyringen, often translated as financial management or management accounting in organizational contexts, is the discipline of planning, controlling, and evaluating how an organization's resources are used to achieve its objectives. It spans planning and budgeting, performance management, accounting, and governance, and is applied in both private companies and public administrations. The aim is to ensure efficient and effective use of resources, accountability for results, and support for strategic decision making.
Key elements include planning and budgeting (setting objectives, allocating resources, creating operating and capital budgets), accounting
Implementation typically relies on management information systems and ERP to collect data, produce reports, and enable
Public sector økonomistyring often emphasizes stewardship of public funds, performance-based budgeting, and transparent reporting. In both