Diplomarbeit aus dem Jahr 2006 im Fachbereich BWL – Rechnungswesen, Bilanzierung, Steuern, Discover: 1,7, Westfälische Hochschule Gelsenkirchen, Bocholt, Recklingshausen, forty three Quellen im Literaturverzeichnis, Sprache: Deutsch, Abstract: In den letzten Jahren haben steigende Ausgaben die Kommunen in Nordrhein-Westfalen, wie auch in anderen Bundesländern, in eine tiefe Finanzkrise gestürzt. Das klassische kamerale Rechnungswesen öffentlicher Verwaltungen kann den zukünftigen Anforderungen zur Dokumentation und Gestaltung von Verwaltungshandeln nicht mehr Rechnung tragen. Ein doppisches Haushaltswesen auf der Basis des Neuen Kommunalen Finanzmanagements soll Kommunen in die Lage versetzen, betriebswirtschaftlich wie ein Kaufmann zu rechnen. Welche ausschlaggebenden Vorteile bietet das Neue Kommunale Finanzmanagement gegenüber dem traditionellen kameralistischen Haushalts- u. Rechnungswesen? Kann ferner durch ein integriertes Datenverarbeitungs- bzw. Anwendungssystem der Firma SAP AG das Neue Kommunale Finanzmanagement mit all seinen Anforderungen vollständig abgebildet werden? Der Autor Michael Ohrem beantwortet in diesem Buch die Kernfrage, ob Kommunen überhaupt mit der Branchenlösung SAP for Public Sector und weiteren SAP-Anwendungen in die Lage versetzt werden das Neue Kommunale Finanzmanagement mit seinen Komponenten und Geschäftsprozessen abbilden zu können. Im Hinblick auf diese Fragestellung analysiert er die Entwicklung und Realisation des Neuen Kommunalen Finanzmanagements mit Hilfe von SAP for Public Sector und weiteren SAP-Anwendungen anhand von ausgewählten typischen Geschäftsprozessen auf kommunaler Ebene.
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