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Kostenschätzungen bei Rüstungsprojekten im Blick der externen Finanzkontrolle

In: Lebenszykluskostenmanagement

Author

Listed:
  • Angelika Bauch

    (Bundesrechnungshof)

  • Dirk Salmon

    (Bundesrechnungshof)

  • Jens Ciolkowski

    (Bundesrechnungshof)

Abstract

Zusammenfassung Gerade in Zeiten knapper Haushaltsmittel sind wirtschaftliches Handeln und effizienter Mitteleinsatz der öffentlichen Hand besonders gefragt. Der Beitrag befasst sich aus dem Blickwinkel der externen Finanzkontrolle mit der Bedeutung von Kostenschätzungen für finanzwirksame Entscheidungen bei Rüstungsprojekten. Im Fokus steht die Frage, was eine solide Kostenschätzung ausmacht und welche Herausforderungen damit in der Praxis verbunden sind. Solide Kostenschätzungen ermöglichen der Bundeswehr, Haushaltsmittel für Rüstungsprojekte effizient einzusetzen und verbessern damit ihre Handlungsfähigkeit. Deshalb lohnt es sich, Zeit und Mühe in die Qualität von Kostenschätzungen zu investieren und Projektverantwortliche dafür zu sensibilisieren.

Suggested Citation

  • Angelika Bauch & Dirk Salmon & Jens Ciolkowski, 2025. "Kostenschätzungen bei Rüstungsprojekten im Blick der externen Finanzkontrolle," Springer Books, in: Michael Eßig & Christian von Deimling (ed.), Lebenszykluskostenmanagement, chapter 15, pages 265-275, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-48833-8_15
    DOI: 10.1007/978-3-658-48833-8_15
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