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Controlling in öffentlichen Verwaltungen - Anwendbarkeit von Controllinginstrumenten in öffentlichen Verwaltungen vor dem Hintergrund des NKF in Nordrhein Westfalen

Controlling in öffentlichen Verwaltungen - Anwendbarkeit von Controllinginstrumenten in öffentlichen Verwaltungen vor dem Hintergrund des NKF in Nordrhein Westfalen

          
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About the Book

Diplomarbeit aus dem Jahr 2005 im Fachbereich BWL - Controlling, Note: 2,0, Universität zu Köln (Wirtschafts- und Sozialwissenschaftliche Fakultät), Veranstaltung: Allgemeine Betriebswirtschaftslehre und Controlling, Sprache: Deutsch, Abstract: In Zeiten angespannter öffentlicher Haushaltslagen und sinkender Steuereinnahmen rücken Reformen von öffentlichen Verwaltungen verstärkt in den Mittelpunkt der Öffentlichkeit. Erhebliche Veränderungen im Umfeld von Verwaltungen führen dazu, dass sie sich zunehmend als moderne Dienstleistungsunternehmen begreifen müssen. Öffentliche Verwaltungen werden jedoch eher mit Bürgerferne bei der Leistungserbringung und mangelnder Flexibilität verbunden. Seit mehreren Jahren werden deswegen in Deutschland neue Führungs- und Steuerungskonzepte (Neues Steuerungsmodell) erprobt, die das alte Bürokratiemodell ablösen sollen. Leitbilder der Reformen sind die Outputorientierung sowie die dezentrale Ressourcenverantwortung. Damit rückt die betriebswirtschaftlichere Führung von öffentlichen Verwaltungen zunehmend in den Fokus der Betrachtung. Im Zuge dieser Entwicklungen wird in Nordrhein-Westfalen unter dem Begriff 'Neues Kommunales Finanzmanagement' das öffentliche Rechnungs- und Haushaltswesen reformiert, um das Fundament für eine qualitativ hochwertigere, betriebswirtschaftliche Steuerung von öffentlichen Verwaltungen zu legen. Ziel dieser Arbeit ist es zu zeigen, welche Einsatzmöglichkeiten dabei ausgewählte Controllinginstrumente innerhalb von öffentlichen Verwaltungen besitzen. Dazu wird auf die notwendigen Modifikationen eingegangen, denn die betrieblichen Eigenschaften von öffentlichen Verwaltungen erlauben keine unmittelbare Übertragung aus der privatwirtschaftlichen Anwendung. Eingebettet werden diese Überlegungen vor dem Hintergrund der Einführung des Neuen Kommunalen Finanzmanagements in Nordrhein Westfalen. Damit wird in Nordrhein Westfalen nicht nur das öffentliche Rechnungswesen reformiert, es verankert auch betriebswirts


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Product Details
  • ISBN-13: 9783640183227
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 6 mm
  • Width: 148 mm
  • ISBN-10: 3640183223
  • Publisher Date: 17 Oct 2008
  • Height: 210 mm
  • No of Pages: 98
  • Series Title: German
  • Weight: 136 gr


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