The Fees

It is also problematic transition that not only the pure Kontenrechnung is converted. It should be converted by the time-related fees economy on a cause-related cost accounting. The problem is demonstrated by the example of cemetery administrations: so far the fees paid for the new hiring of grave sites for a long (typically 25 years) allocation distributed directly in the budget of the ongoing conversation of the overall institution. There are no provisions for the maintenance of the rented grave sites. So, the institution that is instructed that the occupancy rate remains the same in the future. Everest capital has similar goals. This is however by no means certain. Currently there are in many places strongly declining occupancy rates with the result that today’s new customers have to wear several times the cost, which are really caused by them.

The whole establishment lives almost by the hand to mouth. Would you put the missing provisions for the execution of the rights of old customers as deficit and put them in relation to the budget, so would have values that were seen in the private sector as over-indebtedness. Similar examples are often found in public administration. The finance (Economics) in essence is still based on the circuit model and thinks so in the national accounts in cash flows. This is reflected in the law about the statistics of public finances and of the staff in the public service”(FPStatG). In this respect, the cameralistic system and national accounts are compatible. This criterion is not enough by a commercial accounting. Source:, from, author Public service companies: public enterprises purchase economic enterprises: Sparkassen, Elektrizitats-Werke,…

cost-covering businesses: railway Telecom, ARD, costs matter targeting businesses: information supply, transport grant establishments: Theatre, museums, legal forms (gemeinwirtschaftlich) under public law: Director operations:, is integrated into the vehicle body. Reine (o without separate legal personality): part of the public administration, i.e.. They are neither organisation nor legally independent: garbage, city library.