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Lageberichte zum Haushaltsabschluss. Ihre Qualität in Kommunen in NRW

Lageberichte zum Haushaltsabschluss. Ihre Qualität in Kommunen in NRW

          
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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich BWL - Controlling, Note: 1,0, Universität Kassel (UniKims), Veranstaltung: Controlling II, Sprache: Deutsch, Abstract: In der Hausarbeit sollen zunächst aus der Literatur die rechtlichen und methodischen Anforderungen an den Lagebericht herausgearbeitet werden. Anschließend erfolgt hieraus die Entwicklung einer Bewertungsmatrix, anhand derer sich die Qualität von Lageberichten in Nordrhein-Westfalen beurteilen lässt. Mit den herausgearbeiteten Anforderungen und der Bewertungsmatrix wird nachfolgend der Lagereport der Gemeinde Dahlem analysiert und die Qualität beurteilt. Zum Schluss werden die Ergebnisse in einem Fazit zusammengefasst. Im Rahmen des Controllings gewinnt das Berichtswesen immer mehr an Bedeutung. Aufgrund sich ändernder rechtlicher Anforderungen und einem hohen Aufklärungsbedürfnis des Kapitelmarktes muss das Finanz- und Rechnungswesen immer häufiger schnell und qualitativ Daten bereitstellen und publizieren. Doch auch für die Kommunen in Nordrhein-Westfalen wurden die Anforderungen an das Reporting durch das Neue Kommunale Finanzmanagement erhöht. So regelt die Gemeindeordnung für das Land NRW, dass die Gemeinden im Rahmen des Jahresabschlusses einen Lagebericht aufzustellen haben, der dem Rat zur Prüfung vorzulegen ist. Seine Aufgabe ist es, ein den tatsächlichen Verhältnissen entsprechendes Bild der Vermögens-, Schulden-, Ertrags- und Finanzlage der Kommune zu vermitteln. Jedoch ist zu berücksichtigen, dass er sich nicht nur an den Rat, sondern im Rahmen der Transparenz auch an Gewerbetreibende oder Bürger richten sollte. Berücksichtigend, dass zahlreiche Ratsmitglieder sowie sonstige Interessierte keine Verwaltungs- und Haushaltsjuristen sind, ist eine allgemein verständliche Sprache neben der richtigen Rechtsanwendung mindestens genauso wichtig. Denn Berichte erfüllen nur bei adressatengerechter Gestaltung ihre Aufgabe. Das Ziel dieser Hausarbeit ist es, die Qualität dieser Lageberichte in Nordr


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Product Details
  • ISBN-13: 9783346627353
  • Publisher: Bod Third Party Titles
  • Publisher Imprint: Grin Verlag
  • Height: 210 mm
  • No of Pages: 26
  • Spine Width: 2 mm
  • Width: 148 mm
  • ISBN-10: 3346627357
  • Publisher Date: 16 Mar 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 45 gr


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