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Humanvermögensrechnung. Geeignete Verfahren des Human Resource Accounting im öffentlichen Dienst.

Humanvermögensrechnung. Geeignete Verfahren des Human Resource Accounting im öffentlichen Dienst.

          
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About the Book

In den vergangenen Jahren zeichnete sich ein sich veränderndes Kostenbewusstsein im öffentlichen Dienst ab, was sich sowohl durch restriktivere Einsparungen im Sach- als auch im Personalbereich zeigt. So wurde beispielsweise im Bundesland Hessen eine Kosten-/Leistungsrechnung eingeführt, währende die stets wachsenden öffentlichen Aufgaben von einer geringeren Zahl an Personal zu bewältigen ist. Der Wert des im öffentlichen Dienst beschäftigten Humankapitals wird zum jetzigen Zeitpunkt jedoch nirgends erfasst. Andrea Seilheimer stellt in ihrem Buch verschiedene betriebswirtschaftliche in- und outputorientierte Methoden der Humanvermögensrechnung (HVR) vor und zeigt deren Anwendung auf den öffentlichen Dienst anschaulich auf. Daneben stellt sie die rechtlichen Rahmenbedingungen sowie die Implementierungserfordernisse der Einführung einer Humanvermögensrechnung im öffentlichen Dienst dar und gibt konkrete Gestaltungsempfehlungen ab. Das Buch verbindet die Bereiche Controlling und Personal und dient einerseits als Anregung, eine Humanvermögensbewertung im öffentlichen Dienst einzuführen, beispielsweise mittels SAP, andererseits zeigt es der Wissenschaft neue Wege der Forschung auf diesem noch recht jungen Gebiet auf.


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Product Details
  • ISBN-13: 9783898218450
  • Publisher: Ibidem Press
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 154 gr
  • ISBN-10: 3898218457
  • Publisher Date: 29 Oct 2007
  • Height: 210 mm
  • No of Pages: 120
  • Spine Width: 6 mm
  • Width: 148 mm


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Humanvermögensrechnung. Geeignete Verfahren des Human Resource Accounting im öffentlichen Dienst.
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