Ausgestaltung von Controlling und Informationsversorgung in der öffentlichen Abwasserentsorgung

Andreas Hoffjan and Adrian Richter

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2020, vol. 43, issue 4, 444-461

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.

Date: 2020
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DOI: 10.5771/0344-9777-2020-4-444

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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