Controlling in der Kommunalverwaltung
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Inhaltsangabe: Gang der Untersuchung:: 1. Entwicklung des Controlling (Privatwirtschaft - öffentliche Verwaltung). 2. Begriffsbestimmung des Controlling. 3. Bedeutung bzw. Einsatzarten von Controlling in der Kommunalverwaltung. 4. Das Instrumentarium für die Einführung von Controlling. 5. Organisation von Controlling. 6. Umsetzung des Konzeptes. Beigefügt sind ein entsprechendes Literatur- und Schaubildverzeichnis. Im Teil 1 wird die Entwicklung des Controlling in der Privatwirtschaft und in der öffentlichen Verwaltung erläutert. Eine derartige Zusammenfassung ist in der einschlägigen Literatur selten zu finden. Der Teil 2 befa t sich kurz mit der Begriffsbestimmung des Controlling. Die Literatur weist hier zahlreiche Fassungen auf, die hier zusammengefa t werden. Der Teil 3 führt einige Beweggründe für die Einführung von Controlling in der Kommunalverwaltung auf. Insbesondere wird eingegangen auf die derzeitige prekäre finanzielle Situation der Verwaltungen, neue Herausforderungen für die öffentliche Verwaltung sowie geänderte Anforderungen der Mitarbeiter an ihre Verwaltung. Der Teil 4 gibt einen Oberblick über die Bedeutung bzw. die Einsatzarten von Controlling in der Kommunalverwaltung. Nach einer kurzen Einleitung werden die Bereiche des Strategischen und Operativen Controllings, des Informations- und Kommunikations - Controlling, des Organisations - Controllings, des Ressourcen - Controllings (insb. Personal-Controlling), des Projekt - Controllings (insb. Bauinvestitions - Controlling), des Beteiligungs - Controllings und des Controlling im Zusammenhang mit dem Haushalts- und Kassenwesen (Haushalts- und Kosten - Controlling) dargestellt. Der Teil 5 führt die Instrumente für die Einführung von Controlling in einer Kommunalverwaltung auf. Es sind insbesondere die Instrumente zur Informationsbeschaffung, Instrumente zur Planung und Zielvorgaben, Instrumente zur Kontrolle und Analyse sowie Instrumente zum Berichtswesen und Informationsübermittlung. De
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