Market test (controlling)

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As a market test ( English market testing ) is known in the field of New Public Management and the (public) Controlling especially within the energy slump debate in the public sector, a process that in-house services and in-house services of a company or public institution with appropriate Comparing the services of market providers.

Concept history

The term market test originates from market research , cf. plus market test (marketing) .

history

The controlling-oriented market test procedure was originally developed in Great Britain under the Thatcher government as market testing to optimize public service companies. Since the end of the 1990s, attempts have been made to transfer the instrument of market testing to German public administration . However, a direct transfer of the British approaches failed due to German procurement law . The Municipal Community Office for Public Management (KGSt) presented in 2000 laid the foundation for a German market test procedure that takes into account the German context.

Objective of the market test in controlling

The aim of the market comparison is to obtain an economically sound decision-making basis for the depth of service of a company or a public institution . The market test is thus an important instrument for the economic justification of outsourcing or insourcing . The (controlling) market test, together with target costing and process costing, forms the basis for the market-oriented control of secondary costs .

Procedure

In the market test procedure, targeted comparative incentives are set for the organization's internal clients , in that an in-house service provider (in-house operation) is no longer allowed to charge cost-covering transfer prices , but only market prices in-house (see internal cost allocation ). Further incentives for comparison arise in that the internal cost allocation at the client's budget and / or the "internal contract obligation " is relaxed.

literature

  • M. Blocher: Market Testing and Target Costing in the Public Sector. In: Controller Magazin. H. 4, 2007, pp. 398-405.
  • M. Blocher: The market test of municipal in-house services. From internal monopoly to service provider in competition. Dissertation. Haupt Verlag, Bern / Stuttgart / Vienna 2006.
  • S. Domberger, S. Rimmer: Competitive Tendering and Contracting in the Public Sector: A Survey. In: International Journal of the Economics of Business. Volume 1, No. 3, 1994, pp. 439-453.
  • J. Flanagan, S. Perkins: Public / Private Competition in the City of Phoenix, Arizona. In: Government Finance Review. Volume 10, No. 6, 1995, pp. 7-12.
  • H. Hibbeler: Market test of public services: Introduction of competition through extensive use of offers - concept of the staff council city of Detmold. Science Center Berlin for Social Research (WZB), Berlin 1998.
  • KGSt: Municipal services in competition. KGSt report 12/2000, file number: 10 31 42
  • KGSt: Municipalities in competition - shaping competition, improving performance. KGSt materials 1/2003, file number: 10 31 42
  • KGSt: Optimization potential in construction depot II: purchase of services on the market and inter-municipal cooperation. KGSt report 1/2007, file number: 60 1 30
  • KGSt: market-oriented control instead of traditional consolidation. KGSt materials 1/2009, file number: 10 31 42 online ( Memento from December 5, 2015 in the Internet Archive )
  • RG Milne: Market-type Mechanisms, Market Testing and market Making: A Longitudinal Study of Contractor Interest in Tendering. In: Urban Studies. Volume 34, No. 4, 1997, pp. 543-559.
  • S. Rimmer: Aspects of Competitive Tendering and Contracting in Local Government Administration. University of New England, Armidale 1993.
  • K. Shaw, J. Fenwick, et al. a :: Compulsory Competitive Tendering for Local Government Services: The Experiences of Local Authorities in the North of England 1988–1992. In: Public Administration. Volume 72, No. 2, 1994, pp. 201-217.
  • G. Siemer: Internal services of the municipalities in competition - On the need to make municipal service units independent. German University Press, Wiesbaden 2002.
  • A. Wegener: Evaluating Competitively Tendered Contracts: Local Governments in Comparative Perspective. In: Evaluation. Vol. 4, No. 2, 1998, 189-203. [Abstract]
  • A. Wegener: The design of municipal competition. Strategies in the US, UK and New Zealand. Berlin 2002.

Web links

See also