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Einführung in den kommunalen Produkthaushalt

Einführung in den kommunalen Produkthaushalt


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About the Book

Studienarbeit aus dem Jahr 2021 im Fachbereich VWL - Sonstiges, Note: 2,0, Sprache: Deutsch, Abstract: Die Kommunale Gemeinschaftsstelle für Verwaltungsmanagement (KGSt) hat zwei grundlegende Berichte zum Neuen Steuerungsmodell 1993 veröffentlicht. Die KGSt ist ein Entwicklungszentrum des kommunalen Managements, das 1949 in Köln gegründet wurde. Es wird getragen von vielen Städten, Gemeinden und Kreisen. Aufgrund der Finanzierung durch Mitgliedsbeiträge, Seminaren, Fachkonferenzen (und Ähnlichem), ist die KGSt unabhängig vom Staat und politischen Organisationen. Über 1600 Kommunalverwaltungen und Träger öffentlicher Aufgaben arbeiten mit dem KGSt zusammen, um ihre eigene Leistungsfähigkeit zu verbessern. Die ersten beiden Berichte handelten von wirksamer Verwaltungssteuerung. Diese soll nur möglich sein, wenn man bei der Leistung beziehungsweise beim Produkt oder beim Budget anfängt. Schon in den 60er Jahren waren solche Verfahren wie Zero-Base-Budgeting oder Planning-Programming-and-Budgeting überlegt worden. Das ist damals gescheitert, aufgrund der ziemlich vielen Anforderung und die einhergehende Komplexität. Beim ersten Bericht ging es um die grundsätzliche Steuerung mit dem Produkt, der Slogan hieß "Steuern mit Produkten". In einem zweiten Bericht "Budgetierung" stand das Budget im Vordergrund. Auf den ersten Blick sind beide Modelle sehr widersprüchlich, da sie verschiedene Ansatzpunkte haben. Beim "Steuern mit Produkt", geht man von unten nach oben, (bottom up). Dort ist das Produkt die Planungsgrundlage. In dieser unteren Verwaltungsebene wird also überlegt, welche Kosten entstehen werden.


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Product Details
  • ISBN-13: 9783346651785
  • 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: 3346651789
  • Publisher Date: 27 Apr 2022
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Weight: 100 gr


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