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Controllinginstrumente in der öffentlichen Verwaltung (2/2)

Author

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  • Axel Wagner
  • Alexander Dungs

Abstract

Der Haushalt der deutschen öffentlichen Verwaltung unterliegt aktuell und in den letzten Jahren durch den Ukrainekrieg und der COVID-19-Pandemie starkem Kostendruck. Auch aus diesem Grund rücken Instrumente zur Effizienzsteigerung in der öffentlichen Verwaltung vermehrt in den Fokus. In vorliegendem Aufsatz werden – aufbauend auf dem klassischen Controllinginstrument der Kennzahlen und Kennzahlensysteme (vgl. Betriebswirt, Heft 4 2022) – zwei weitere Controllinginstrumente auf die deutsche öffentliche Verwaltung übertragen und hinsichtlich ihrer Praktikabilität und Umsetzbarkeit analysiert. Trans-Abstract: The budget of the German public administration is currently and in recent years subject to strong cost pressure due to the Ukraine war and the COVID-19 pandemic. For this reason, instruments to increase efficiency in public administration are increasingly coming into focus again. In this essay – based on the classical controlling instrument of operating numbers and Indikator System (cf. Betriebswirt, Issue 4 2022) – two further controlling instruments are transferred to the German public administration and analyzed regarding its practicability and feasibility.

Suggested Citation

  • Axel Wagner & Alexander Dungs, 2023. "Controllinginstrumente in der öffentlichen Verwaltung (2/2)," Der Betriebswirt, Duncker & Humblot, Berlin, vol. 64(1), pages 3-25.
  • Handle: RePEc:dah:aeqdbw:v64_y2023_i1_q1_p3-25
    DOI: 10.3790/dbw.64.1.3
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