Controlling instruments in public administrations

The general controlling instrument is the reformed public accounting (new municipal accounting) with its individual modules and their orientation towards the formal public goals of effectiveness, efficiency and cost effectiveness (controlling in public administrations).
A distinction can be made between cross-functional and cross-departmental controlling instruments and specific controlling instruments that are isolated to a single management function. The first category includes in particular:

⦁ target systems, including task criticism systems,

⦁ product catalogs,

⦁ systems of indicators and indicators,

⦁ Budgeting and budget specification systems (budget of public administrations),

⦁ steering price systems,

⦁ Citizen information systems and

⦁ Overall conception of e-government.

The specific information and controlling instruments include:

⦁ information needs analyzes,

⦁ Kosten-/Leistungsrechnungen in ihren verschiedenen Ausprägungen und Konzepten wie etwa Planned cost accounting, relative Einzelkostenrechnung, Process cost accounting, Target Costing,

⦁ Decision / investment calculations for multiple objectives and

⦁ reporting systems.

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