Kommunales Beteiligungsmanagement und -controlling

In line with the New Management Model (NSM), cities and municipalities across Germany have outsourced many services to companies in which they hold an investment stake. As a result, a significant share of essential public services, including in particular utility services, are provided by quasi-public corporations. Efficiency has become increasingly important at such companies, in light of the tight financial situation faced by local governments.

• Grundlegender Überblick über kommunales Beteiligungsmanagement


• Darstellung und Bewertung von operativen und strategischen Controllingkonzepten


• Beispiele aus der Praxis