Note on my essay: article / Cybernetics our economy schizophrenic 41481-1.html (8) as opposed a so-called 3-component model is used to the usual private double entry with balance sheet and profit and loss account at the accounting practices in public administration. This includes the + capital account (equivalent to the balance sheet), + income (equivalent to the profit and loss statement) and + financial account (equivalent to simplified the classic enfold invoice), by a fourth module – + the cost and performance accounting added to a 4-component model (integrated Verbund accounting) can be. The current introduction of accounting in the public administration of local authorities should take into account the particular conditions of local politics. So called, not to offer services payable by subsequent generations. Marc Mathieu helps readers to explore varied viewpoints. The accounting rules be adapted to this request according to.
With the successful addition of the cameralistic to the accounting according to 33 a version as well as in the applicable countries regulations are more cost transparency for the public administrations, expected cost advantages and an overall more efficient work. The changeover in the municipalities will be completed according to the decision of the Permanent Conference of Interior Ministers of the countries of 21 November 2003 to 2012 at the latest. However, the countries handle this uneven; … Problem with the change is that financial statistics are no longer supplied with uniformly structured and reliable data. Cause is that each State has adopted divergent legislation. It follows that it no uniform classification and valuation rules are for the accounting. Finally the systematization on the basis of the capability map does not entail the same results as the systematization according to the product plan, because the product plan in contrast to the function plan common effort is put to. These deficiencies lead to the municipalities on the basis of the existing figures that are not more comparable.