Verwaltungscontrolling in der Systematik des New Public Managements: Sozioökonomische Betrachtungen zur Operationalisierung von Prozessen in Verwaltun
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Studienarbeit aus dem Jahr 2014 im Fachbereich BWL - Controlling, Note: 1,3, Universität Kassel (UNIKIMS die Management School der Uni Kassel), Veranstaltung: Modul Verwaltungscontrolling, Sprache: Deutsch, Abstract: Die Arbeit beschäftigt sich im Kern mit der Frage, wie Verwaltungen sensibler für soziale und gesellschaftspolitische Zusammenhänge sowohl innerhalb der Verwaltung, als auch im Au enverhältnis werden können. Die Betrachtung konzentriert sich vor allem darauf, wie ein Verwaltungscontrolling beschaffen sein muss, um hierzu in einem positiven Sinne beitragen zu können. Zur sozialen Realität gehören allerdings nicht nur in Zahlen, Daten und Fakten darstellbare Zusammenhänge, sondern auch Stimmungen, organisationskulturelle Besonderheiten, persönliche Beziehungen und zahlreiche andere subtile Interdependenzen von Faktoren, die in einer rein an wirtschaftlichen Kennzahlen orientierten Betrachtungsweise leicht aus der Betrachtung fallen können. Soziale Zusammenhänge scheinen jedenfalls nicht bis ins Letzte in operationalisierter Form darstellbar zu sein. Ziel dieser Arbeit ist, Ideen und praktische Vorschläge dahingehend zu entwickeln, wie ein Verwaltungscontrolling sogenannte "soft facts" besser berücksichtigen kann. Hierbei soll Verwaltungscontrolling aber nicht für sich isoliert, sondern vielmehr als Teil eines Ganzen, nämlich des Konzeptes des New Public Managements (NPM) betrachtet werden. Die Arbeit nähert sich der Fragestellung daher von der Seite allgemeiner und kritischer Betrachtungen zum NPM und insbesondere dessen Kundenbegriff. Hierbei soll ein besonderes Augenmerk auf die sozialethische Komponente dieses Kundenbegriffes gerichtet werden. Es wird von der Annahme ausgegangen, dass die Berücksichtigung dieser sozialethischen Komponente des Kundenbegriffes unverzichtbar für den Erfolg moderner Verwaltungsorganisationen ist.
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