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Leistungserfassung in kommunalen Gebietskrperschaften
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Bei der Leistungsseite der Kosten- und Leistungsrechnung besteht im ffentlichen Sektor Weiterentwicklungsbedarf fr Wissenschaft und Praxis. Ausgehend vom Bedarf fr Leistungserfassung und unter Bercksichtigung von New Public Management und Institutionenkonomik sowie einer Analyse der deutschen Praxis im kommunalen Bereich entwickelt Eckart Lantz Gestaltungsempfehlungen, wie Leistungserfassung im ffentlichen Sektor gestaltet werden sollte. Dazu errtert er die Breite einsetzbarer Erfassungsverfahren, analysiert verschiedene Anstze in der Literatur und zeigt konkrete Vorschlge fr die Nutzung auf.
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