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Ausgestaltung von Controlling und Informationsversorgung in der öffentlichen Abwasserentsorgung

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  • Hoffjan, Andreas
  • Richter, Adrian

Abstract

Wastewater disposals are a natural monopoly. These companies are facing increasing pressure for legitimacy because wastewater levies are allready high and even rising. Effectiviness and efficiency of the removal service depend on the general form of corporate management control. A qualitative empirical study analyzes the current implementation of information supply and management accounting in the wastewater industry. The results show a representative cross section of objectives, functions, organisations and especially instruments of management accounting in sewage management. The integrated view on technical and managerial cost and performance ratios determines a critical success factor of management accounting.

Suggested Citation

  • Hoffjan, Andreas & Richter, Adrian, 2020. "Ausgestaltung von Controlling und Informationsversorgung in der öffentlichen Abwasserentsorgung," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 43(4), pages 444-461.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2020-4-444
    DOI: 10.5771/0344-9777-2020-4-444
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