Administrative controlling

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The term administrative controlling is also used for controlling in public administration . Since public administrations essentially generate goods or products or services for the common good, as in private companies , there is no monitoring of success in the value chain that regulates the market . Internal competition such as B. Ranking and benchmarking attempts are made to compensate for the missing market function. This often requires complex indicators or key figure systems. The administrative controlling is particularly characterized by the approaches of the New Control Model (NSM).

Basic information supply system for the management Controlling the cost accounting and the impact statement . Due to the permanent financial shortage in public budgets , the paradigm shift in the bureaucracy models (see also bureaucracy approach ) and more cost awareness and customer orientation , administrative controlling is becoming more and more important.

Administrative controlling in today's practice - examples

literature

  • André Tauberger: Controlling for public administration. Oldenbourg Verlag, Munich, Vienna, ISBN 978-3-486-58636-7
  • Martin Brüggemeier: Controlling in Public Administration. Approaches, problems and development tendencies of a business management control concept. 3rd edition, Hampp Verlag, Munich u. Mering 1998 (unaltered reprint 1999), ISBN 3-87988-253-3 .
  • Martin Brüggemeier / Reinbert Schauer / Kuno Schedler (eds.): Controlling and performance management in the public sector. A manual. Bern / Stuttgart / Vienna: Haupt Verlag 2007, ISBN 978-3-258-07239-5
  • Klaus Homann: Administrative controlling, basics - concept - application . Gabler, Wiesbaden, ISBN 3-409-14274-6 .
  • Jürgen Schmidberger: Controlling for public administrations . 2nd edition, Gabler, Wiesbaden ISBN 3-409-22127-1
  • Thomas Haiber: Controlling for public companies . VAHLEN publishing house, ISBN 3-8006-2241-6