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Brokratiekosten kleiner und mittlerer Unternehmen

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Springer Nature
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9783824481941
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Nach der Pilotstudie im Jahr 1994 hat das Institut fr Mittelstandsforschung Bonn die Brokratiekosten kleiner und mittlerer Unternehmen in einer Folgeuntersuchung 2003 aufs Neue ermittelt. Ziel war die empirische Analyse der Belastung von Unternehmen unterschiedlicher Gre durch berwlzte Brokratie, d.h. durch die zeitliche und kostenmige Beanspruchung der Unternehmen durch administrationsbedingte Leistungen fr den Staat. Untersucht wurden die Brokratiefelder Sozialversicherungen, Arbeitsrecht/-schutz, Ermittlung und Abfhrung von Steuern, Statistik und Umweltschutz. Ferner wurde die Entwicklung der Brokratiekosten gegenber 1994 berechnet. Auf Grundlage der Befragungsergebnisse wurde auch die Gesamtbelastung der Wirtschaft mit brokratiebedingten Kosten berechnet. Die Ergebnisse zeigen eine reale Zunahme der Brokratiebelastung der Gesamtwirtschaft seit 1994 um knapp drei Prozent pro Jahr. Auf den Mittelstand entfallen 84% der fr das Jahr 2003 ermittelten Kosten, die einen deutlichen Bezug zur Unternehmensgre aufweisen. Je kleiner das Unternehmen, desto hher ist die relative zeitliche und finanzielle Belastung. Es wird deutlich, dass gerade im Mittelstand die Arbeitszeit der Unternehmerinnen und Unternehmer vergleichsweise stark durch brokratiebedingte Leistungen beansprucht wird.

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