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| Author: | Kupper, H.-U. |
| Title: | Konzeption einer Perioden-Erfolgsrechnung fur Hochschulen |
| Journal: | Zeitschrift für Betriebswirtschaft
2002 : SEP, VOL. 72:9, p. 929-952 |
| Index terms: | GERMANY UNIVERSITIES EFFECTIVENESS STUDENTS |
| Language: | ger |
| Abstract: | One important approach to improve the efficiency of German universities leads to their management system. In this aspect their accounting system has become very important. As in Germany students don't pay fees the output of state universities is not valued in monetary terms by the market. Furthermore, according to the law, universities have to pursue different goals in teaching and research. Therefore their performance cannot be measured by a monetary profit. As a consequence they cannot use the traditional financial and cost accounting systems unchanged; special accounting systems have to be developed in order to estimate their performance. In this paper problems and structure of periodical performance statements of universities are analyzed. |
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