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Kennzahlen in der öffentlichen Verwaltung

Kennzahlen in der öffentlichen Verwaltung

          
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About the Book

Studienarbeit aus dem Jahr 2007 im Fachbereich BWL - Controlling, Note: 1,3, Helmut-Schmidt-Universität - Universität der Bundeswehr Hamburg (Institut für Betriebswirtschaftliche Steuerlehre), Veranstaltung: -, 18 Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: Kennzahlen sind seit vielen Jahren in nahezu jedem Unternehmen ein fester Bestandteil der Unternehmensführung und des Controllings. Auch die Wissenschaft und die Forschung befassen sich ausgiebig mit diesem Thema. Die vorliegende Arbeit stellt Kennzahlen diesmal in einem relativ neuen Umfeld dar, nämlich dem Einsatz in öffentlichen Verwaltungen. Kennzahlen sind hier zwar kein Fremdwort, jedoch ist deren Gebrauch bisher sehr gering ausgeprägt. Entsprechendes gilt für Kennzahlensysteme. Lediglich Tochterunternehmen von Gebietskörperschaften in privater Rechtsform können in diesem Sektor Erfahrungen mit Kennzahlen vorweisen. Kern dieser Arbeit ist die Betrachtung der Erstellung und Anwendung von Kennzahlen in kommunalen Verwaltungen. Diese Einschränkung ist notwendig, weil rechtliche Grundlagen für den sinnvollen Einsatz von Kennzahlen bisher nur auf kommunaler Ebene geschaffen wurden und dieses für Landes- und Bundesverwaltungen bisher noch nicht absehbar ist. Mit der verbindlich geregelten Einführung der kaufmännischen Buchführung in den meisten deutschen Kommunen ist ein wichtiger Meilenstein für Kennzahlen gelegt. Daher wird zunächst der Reformprozess von der Kameralistik zur kaufmännischen Buchführung (Doppik) in der Kommunalverwaltung dargestellt um anschließend auf die Kennzahlen selbst eingehen zu können. Insbesondere die "Salzgitteraner Analysezahlen" und die problematische Datengrundlage für die Erstellung von Kennzahlen werden hier in den Mittelpunkt gestellt. Der Zusammenhang zwischen Kennzahlen und einem öffentlichen Controlling ist Bestandteil des letzten inhaltlichen Kapitels. Diese Arbeit erhebt keinen Anspruch auf umfassende und vollständige Darstellung der Sachverhalte, sondern


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Product Details
  • ISBN-13: 9783638911078
  • Publisher: Grin Verlag
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 2 mm
  • Width: 140 mm
  • ISBN-10: 3638911071
  • Publisher Date: 19 Feb 2008
  • Height: 216 mm
  • No of Pages: 28
  • Series Title: German
  • Weight: 50 gr


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