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Controlling-Instrumente in ÖPNV-Unternehmen

Controlling-Instrumente in ÖPNV-Unternehmen


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About the Book

Liberalisierung und Marktöffnung sind Schlagworte die in den letzten Jahren in allen Sektoren der Daseinsvorsorge mehr und mehr an Bedeutung gewonnen haben. Vorgaben der Europäischen Union und deren Umsetzung in nationales Recht sollen zum Abbau von Zugangsbeschränkungen, Wettbewerb und letztlich zu günstigeren Preisen auch in diesen Bereichen führen. Der sich aus der Liberalisierung der Märkte ergebende Wettbewerb stellte neben aufkommenden internen, organisatorischen Veränderungen die größte Herausforderung für die betroffenen Unternehmen dar. Der Umbau der Betriebe vom Monopolisten hin zu einem wettbewerbsfähigen Versorger gestaltete sich daher oft schwierig. Ein Beispiel hierfür ist der Verkehrsmarkt, auf dem bisher, egal ob im Nah- oder Fernverkehr, fast ausschließlich Monopolisten auftraten. Sukzessive entwickelt sich aber auch hier eine Tendenz zur Privatisierung und zu mehr Wettbewerb heraus. Zwangsläufig muss man deshalb fragen welche Werkzeuge den betroffenen Betrieben zur Bewältigung dieser Veränderungen zur Verfügung stehen und wie ein langfristiges Überleben ehemals kommunaler Betriebe auf einem offenen Markt gesichert werden kann. Am Beispiel des Öffentlichen Personennahverkehr (ÖPNV) soll dieses Buch aufzeigen, welche Instrumente das Controlling hierfür zur Verfügung stellt und wie diese auf die Verkehrsunternehmen angewendet werden können. Dazu wird zunächst die Struktur des derzeitigen ÖPNV-Marktes beschrieben, die spezielle rechtliche und organisatorische Rahmenbedingungen für betriebswirtschaftliche Entscheidungen vorgibt. Nach einer allgemeinen Betrachtung der möglichen Anwendungsfelder für das Controlling in den ÖPNV-Unternehmen werden einzelne, besonders bedeutsame Gebiete heraus gegriffen und näher erläutern.
About the Author: Matthias Ott, Studium der Betriebswirtschaft Fachrichtung Finanzmanagement an der VWA Wiesbaden mit Abschluss 2005 als Betriebswirt (VWA). Derzeit Tätig als Controller in einem Verkehrsunternehmen im Rhein-Main-Gebiet.


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Product Details
  • ISBN-13: 9783836658942
  • Publisher: Diplomica Verlag Gmbh
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 178 mm
  • ISBN-10: 3836658941
  • Publisher Date: 12 Feb 2008
  • Height: 254 mm
  • No of Pages: 80
  • Series Title: German
  • Weight: 209 gr


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