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Das Standard-Kosten-Modell by Kickinger, Katharina

Das Standard-Kosten-Modell

by Katharina Kickinger
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Book cover type: Paperback
  • ISBN13: 9783656132110
  • Binding: Paperback
  • Subject: N/A
  • Publisher: Grin Verlag
  • Publisher Imprint: Grin Verlag
  • Publication Date:
  • Pages: 68
  • Original Price: USD 26.9
  • Language: German
  • Edition: N/A
  • Item Weight: 100 grams
  • BISAC Subject(s): American Government / General

Bachelorarbeit aus dem Jahr 2011 im Fachbereich Organisation und Verwaltung - Sonstiges, Note: +, Universität Wien (Volkswirtschaft), Sprache: Deutsch, Abstract: Andre Nijsen entwickelte bereits im Jahr 1992 Schätzmethoden zur Reduzierung von Verwaltungskosten und gilt als Erfinder des Standard-Kosten-Modells, welches seinen Ursprung in seinem Vorgänger Mistral(R) findet. Nach dem Motto der niederländischen Erfinder "only what gets measured, gets done - nur was gemessen wird, wird auch erledigt" wurden im Jahr 1993 die Bürokratiekosten in den Niederlanden auf 6,6 Mrd. Euro pro Jahr geschätzt; dies stellte sich später als grober Schätzfehler heraus, denn nach einer weiteren Schätzung mit dem bereits weiterentwickelten Standard-Kosten-Modell im Jahr 2003 handelte es sich um 16,4 Mrd. Euro an Verwaltungskosten. (vgl. Berger 2007) Um Bürokratiekosten zu senken, braucht man transparente Kosten. So wurde das Standard-Kosten-Modell in den Niederlanden zum ersten mal eingeführt und wird heute auch von einer Reihe weiterer Staaten wie Österreich, Deutschland, Schweiz, Dänemark etc. verwendet. In den folgenden Kapiteln werden das Standard-Kosten-Modell, seine Umsetzung und seine Anwendung präzisiert und mit aktuell bekannten Ergebnissen aus Österreich, Deutschland und Nierderlande abgerundet.

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