New municipal financial management for Saxony-Anhalt

The municipal budget and accounting is changed from the date of payment based on a resource-oriented presentation form and enables better control of local governments through the setting of targets for municipal services (output control) rather than the conventional provision of expenditure authorizations (input control). Here, the Budget and Accounts is complemented by the cost accounting and a quantitative and qualitative assessment of the benefits. The cost and management accounting, which is already covered by the decision of the Standing Conference of Interior Senators of the Federal States in 2003 reported as part of the budget reform, primarily serves the internal management of the administrative personnel and provides information in addition to the municipal budget ready , For decision-makers in local authorities, Mayor, council, etc., the cost and management accounting provides the essential information to be the planning, control and monitoring task.

Introducing the new municipal budget and accounting system for the municipalities of Saxony-Anhalt. It is a consistent way to a double-entry accounting system for the household and local governments. A cost and performance statement must be in the form of full cost accounting, the design of the community local for their needs determined.

Content of the reference book "cost accounting in communities" are based on theoretical and practical basis for objectives, principles and structure of costs and performance calculation, conceptual definitions of costs and benefits, cost accounting and cost types, cost centers and cost accounting. In addition, using two examples from municipal practice should, inter alia, the interaction between the new municipal budget and accounting and cost and management accounting are presented.
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