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Deckungsbeitragsrechnung: Rechnungsgrößen der freien Wirtschaft auch für die öffentliche Verwaltung?

Deckungsbeitragsrechnung: Rechnungsgrößen der freien Wirtschaft auch für die öffentliche Verwaltung?

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Rechnungswesen, Bilanzierung, Steuern, Note: 13 von 15 Punkten, Hochschule für Angewandte Wissenschaften Hamburg, Sprache: Deutsch, Abstract: 1 Kostenrechnung in der Verwaltung 1.1 Das Prinzip der Wirtschaftlichkeit existiert überall... Entscheidungen über Fremdvergabe oder Eigenleistung, Leistungsausweitung und Wirtschaftlichkeit von Kostenträgern sind in der öffentlichen Verwaltung ebenso zu treffen wie in der freien Wirtschaft. In Verbindung mit der VK-Rechnung gibt die erhöhte Kostentransparenz der DB-Rechnung aussagekräftige Informationen über die richtige Gebührenkalkulation oder eine notwendige Verfahrensänderung. In der Privatwirtschaft sind zwei große Entwicklungslinien auf dem Gebiet des internen Rechnungswesens zu erkennen: Einerseits entfernt sich der Weg von der konventionellen VK- oder Nettorergebnisrechnung hin zur modernen EK- und DB-Rechnung. Dabei wird auf - stets willkürliche - Gemeinkostenschlüsselungen verzichtet. Andererseits geht der Weg von der reinen Istkostenrechnung hin zur modernen Form der Grenzplankostenrechnung. 1.2 Gewinnschwellen und Betriebsergebnisse - Rechnungsgrößen der freien Wirtschaft auch für die Verwaltung? "Pecunia nervus rerum est - Geld ist letztlich der Kern aller Dinge" Diese Tatsache stellt Wewer für die öffentlichen Verwaltungen fest. Dabei geht es aber um Geld im Sinne von Kosten, welche der öffentlichen Hand für die Bereitstellung von Dienstleistungen entstehen. In den seltensten Fällen werden dabei Gewinne erzielt. Das BVerwG hat 1961 entschieden, dass der Nutzen der Monopolleistung (der Verwaltung) den Gebühren bzw. Verrechnungswerten vergleichbar sein soll. Der Rechnungszweck des öffentlichen Sektors ist zwar nicht identisch mit dem der Privatwirtschaft; Männel hat jedoch bereits 1990 vertreten, dass die konzeptionellen Entwicklungen der internen Rechnungslegung auch auf die öffentliche Verwaltung übertragen werden sollten. In den konzeptionellen Kern ei


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Product Details
  • ISBN-13: 9783640119189
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Weight: 95 gr
  • ISBN-10: 3640119185
  • Publisher Date: 27 Jul 2008
  • Height: 210 mm
  • No of Pages: 64
  • Series Title: German
  • Sub Title: Rechnungsgrößen der freien Wirtschaft auch für die öffentliche Verwaltung?
  • Width: 148 mm


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Deckungsbeitragsrechnung: Rechnungsgrößen der freien Wirtschaft auch für die öffentliche Verwaltung?
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