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Ein generisches Zielsystem für das operative Controlling kommunaler Abfallwirtschaftsbetriebe

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  • Miofsky, Daniel
  • Souren, Rainer

Abstract

Operative Controlling raises the transparency and helps to increase the effectivity and efficiency of processes in public waste management. Based on existing approaches the article presents an new developed operative objective system for public waste management firms. It provides a hierarchical structure and includes specific characteristics, in particular a public welfare orientation. Due to its generic structure it is possible to deduce a process-specific target system, which is shown for waste collection service as an example. Based on the specific system an individual performance measurement system can be derived by including objective settings that are specific to certain firms.

Suggested Citation

  • Miofsky, Daniel & Souren, Rainer, 2014. "Ein generisches Zielsystem für das operative Controlling kommunaler Abfallwirtschaftsbetriebe," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 37(3), pages 184-204.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2014-3-184
    DOI: 10.5771/0344-9777-2014-3-184
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    1. Pfohl, Hans-Christian, 2010. "Logistiksysteme. Betriebswirtschaftliche Grundlagen," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 57571, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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