Einführungsstrategien des Neuen Kommunalen Finanzmanagements am Beispiel einer Kommunalverwaltung
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Einführungsstrategien des Neuen Kommunalen Finanzmanagements am Beispiel einer Kommunalverwaltung

Einführungsstrategien des Neuen Kommunalen Finanzmanagements am Beispiel einer Kommunalverwaltung


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About the Book

Studienarbeit aus dem Jahr 2005 im Fachbereich BWL - Unternehmensführung, Management, Organisation, Note: 1,3, Hamburger Fern-Hochschule, Sprache: Deutsch, Abstract: Die Realisierbarkeit der Doppik ist durch Pilotprojekte bereits erwiesen. Diese Arbeit befasst sich deshalb verstärkt mit den sog. "weichen Faktoren", dem Menschen. Er ist es, der Veränderungen herbeiführt oder behindert. Maschinen können ersetzt werden, aber der angelernte Mensch ist schwer ersetzbar. Den Widerstand eines Menschen zu überwinden ist schwieriger als von allen anderen Faktoren. "Die richtige oder die falsche Person an die Schlüsselstelle gesetzt - das macht in den Praxis oft den Unterschied zwischen Erfolg und Misserfolg eines Projektes aus" (DOPPLER/ LAUTERBURG, 2002, 164). Im Rahmen eines Projektmanagements müssen Konzeption und Organisation geklärt werden, es gilt, die richtigen Rahmenbedingungen zu schaffen sowie die Ressourcen richtig zu planen und zu nutzen. Oft scheitern Projekte auch an der Bereitstellung entsprechender Finanzmittel durch die Politik. Es kommt darauf an, wie gut man den Entscheidungsträgern die Notwendigkeit der Veränderung sowie den späteren Nutzen vermitteln kann. Nicht jeder handelnde Akteur steht hinter solchen einschneidenden Veränderungen, die die Einführung eines neuen Rechnungswesens mit sich bringt. Welche Interessen verfolgen die Verantwortlichen der unterschiedlichen Entscheidungsebenen? Schließlich soll diese Arbeit klären, inwieweit die Einführung der kaufmännischen Buchführung zu einer veränderten und verbesserten strategischen Steuerung der Kommunalverwaltung beitragen kann. Die nachfolgenden Ausführungen beziehen sich auf die Praxis einer Kommunalverwaltung mit 125.000 Einwohnern. Im Rahmen der Schlussbetrachtung erfolgt eine kritische Bewertung zur praktischen Umsetzung des Projektes in der untersuchten Kommune. Sicher gibt es Fehler, die in anderen Projekten vermieden werden können.


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Product Details
  • ISBN-13: 9783638684491
  • Publisher: Grin Publishing
  • Binding: Paperback
  • Language: German
  • Returnable: N
  • Spine Width: 4 mm
  • Width: 148 mm
  • ISBN-10: 3638684490
  • Publisher Date: 18 Jul 2007
  • Height: 210 mm
  • No of Pages: 60
  • Series Title: German
  • Weight: 141 gr


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Einführungsstrategien des Neuen Kommunalen Finanzmanagements am Beispiel einer Kommunalverwaltung
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