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§ 12 GemHVO contains regulations on cost accounting. For example, here are the most important tasks of cost and management accounting, namely to support the management control and evaluation of the economic viability.
Moreover, it is clear from § 12 GemHVO that basically every municipality is required to introduce a cost accounting. Even for small local churches should always be allowed no exception, as the matching of costs and revenues to the part of households from the cost accounting can be derived. The project group has deliberately proposed a requirement to maintain a cost and bill, otherwise there is a risk that communities of this useful instrument of control do not exercise.
Form in which the cost and management accounting is to be introduced, § 12 GemHVO cleared. It is merely a reference to the fact that the cost accounting is to perform all tasks and administrative areas. This is to ensure that all areas of the municipality included in the cost accounting and the results of cost accounting will not be distorted by excluding certain areas.
In pointing out that the cost accounting should include a cost types, cost and cost accounting, has been omitted. However, it is assumed that a meaningful cost accounting of these three elements must exist and therefore each community should seek to build these elements.
In detail, the cost and management accounting is to develop according to local needs. Different communities have different structures and corresponding information needs. Which to be taken into account by allowing the broad guidelines for the form of cost accounting a custom design. However, please note that the cost and performance calculations of communities aiming an inter-municipal comparison (benchmarking), should ideally be coordinated in advance to avoid subsequent adjustments or limitations compared. To understand where the costs come, these are verifiable derive from the accounts.
The principles for the design of cost accounting are set by the citizen in a masterpiece Instructions and submitted to the local council for information. In order to serve the communities for the definition of these principles as a guide, the project group has developed a recommendation for the design of a cost accounting policy.
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