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Bedeutung des Zero-Base Budgeting als Planungs- und Kontrollinstrument für den öffentlichen Sektor

Bedeutung des Zero-Base Budgeting als Planungs- und Kontrollinstrument für den öffentlichen Sektor

          
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About the Book

Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Controlling, Note: 2,3, Technische Universität Dortmund, Sprache: Deutsch, Abstract: In dieser Bachelorarbeit gilt es die Frage zu beantworten, welche positiven Aspekte für die Einführung des ZBB als Budgetierungsinstrument zur Planung, Aufstellung und Kontrolle des Bundeshaushalts sprachen. Ebenso muss kritisch hinterfragt werden, warum diese Methodik eine lediglich kurze temporäre Bedeutung als Budgetierungsinstrument hatte und ob es in einer globalisierten und digitalisierten Welt eine Möglichkeit gibt, dieser Verfahren wieder aufleben zu lassen. Im Fokus dieser Arbeit steht die Untersuchung, ob sich das ZBB in der öffentlichen Verwaltung bewährt hat, denn die Effizienz und Effektivität ist ein viel diskutiertes Thema, da allein die Strukturierung dieser Methodik viel Arbeit verlangt. In diesem Zusammenhang muss geklärt werden, ob die Implementierung und Durchführung des ZBB in einer gesunden Relation zum Aufwand und den damit verbundenen Kosten steht. Ein Schwerpunkt wird in der Analyse der Umsetzung liegen und wie das Konzept in der öffentlichen Verwaltung implementiert wurde. Zudem wird sowohl auf die Planungs- als auch auf die Kontrollfunktion der Budgetierungsmethodik eingegangen. Zudem wird ein kurzer Überblick aufgezeigt, wie Programme und Aktivitäten des ZBB mit Hilfe des Performance Measurement nach ihrer Umsetzung kontrolliert und analysiert werden können. Dies hat den Hintergrund, dass das umgesetzte Budget aus einem Budgetierungsverfahren dem Rechtfertigungsprinzip gegenüber der Gesellschaft unterliegt, da dieses mit den Steuergeldern der Bürger finanziert werden. Dafür wird zunächst ein Überblick über die historische Entwicklung des ZBB gegeben. Dabei wird ein besonderes Augenmerk auf die Entstehung gelegt und wie sich das Budgetierungsinstrument entwickelt hat. Daraufhin wird auf die Grundidee, die verschiedenen Phasen des Aufbaus und das Resultat eingegangen. Im Mittelpunkt steht die Impleme


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Product Details
  • ISBN-13: 9783346274915
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 52
  • Spine Width: 3 mm
  • Width: 148 mm
  • ISBN-10: 3346274918
  • Publisher Date: 04 Nov 2020
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 82 gr


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