[1] Flåm Utvikling AS is a tourism company whose aim is to strengthen and further develop the tourism industry in Flåm in Aurland municipality.

The company is a subsidiary of Aurland Ressursutvikling and was founded in 1997.

From 1 January 1998, Flåm Utvikling took over operational, product development and marketing responsibility for Flåmsbana.

Up until 1998 it was Norges Statsbaner who operated the line, but then Flåm Utvikling took over the role, though NSB still actually operates the trains with the railway line itself is owned by Jernbaneverket.

The company operates five El 17 Locomotives, and has two trains with a locomotive at each end of six B3 passenger cars on the 20 km long Flåmsbana.