Organisation und Kapitalausstattung eines Eigenbetriebs: Am Beispiel des Spittel-Seniorenzentrums Schramberg
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Inhaltsangabe: Einleitung: Die Anfang der neunziger Jahre einsetzende Privatisierungsdiskussion führte in vielen Kommunalverwaltungen zu Entscheidungsprozessen hinsichtlich neuer Rechtsformen. Diese Diplomarbeit untersucht den Entscheidungs- und Umstrukturierungsprozess in einer Gemeindeverwaltung auf dem Weg zur Gründung eines Eigenbetriebs am Beispiel eines Seniorenzentrums. Es erfolgt eine ausführliche Darstellung und Abwägung von finanzwirtschaftlichen, personellen und organisatorischen Kriterien. Gleichzeitig werden sowohl praktische als auch theoretische Grundlagen einer Rechtsformänderung umfassend erläutert. Schlie lich soll diese Diplomarbeit ein Leitfaden für viele Kommunen auf dem Weg zur Gründung und Kapitalausstattung einer neuen bzw. anderen Rechtsform sein. Konkret in die Untersuchung miteinbezogen wurden öffentlich-rechtliche und privatrechtliche Gestaltungsformen. Inhaltsverzeichnis: Inhaltsverzeichnis: InhaltsverzeichnisI AbkürzungsverzeichnisIII 1.Einführung1 1.1Gründe für die Themenwahl1 1.2Aufbau der Ausarbeitung2 2.Ausgangssituation3 2.1Rechtliche Situation3 2.2Organisatorische Situation3 2.3Finanzielle Situation4 2.4Interkommunaler Vergleich5 3.Umstrukturierung6 3.1Kriterien für eine Umstrukturierung6 3.2Umsetzung der Kriterien8 3.2.1Gründung einer Projektgruppe8 3.2.2Vorgehen der Projektgruppe9 4.Die Wahl der Rechtsform11 4.1Mögliche Rechtsformen11 4.1.1Regiebetrieb11 4.1.2Eigenbetrieb12 4.1.3Gesellschaft mit beschränkter Haftung (GmbH)12 4.2Vergleichskriterien13 4.2.1Personalwirtschaft13 4.2.2Entscheidungsstruktur16 4.2.3Einwirkungsmöglichkeiten der Kommune21 4.2.4Haushaltswesen22 5.Kapitalausstattung29 5.1Was ist Kapital ?29 5.2Verbindung zum Eigenbetrieb29 5.3Zusammensetzung des Eigenkapitals30 5.4Funktionen des Eigenkapitals31 5.4.1Finanzierungsfunktion des Eigenkapitals31 5.4.2Haftungsfunktion des Eigenkapitals32 5.4.3Einflu sicherungsfunktion des Eigenkapitals32 5.5Formen der Kapitalausstattung34 5.5.1Allgemeines34 5.5.2Eigenkapital34 5
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