Busch, VolkerVolkerBusch2023-04-262023-04-262019978-3-86309-662-5https://fis.uni-bamberg.de/handle/uniba/58593The public administration is in transition. Many changes are successful, other processes have not yet reached their goal. Change processes and requirements are growing. Therefore, it is necessary to develop instruments that focus in particular on the potential for flexibility. The Performance Level Management offers new starting opportunities, which are offered in a context of administrative service structures. The instruments of a Performance Level Management provide the capability to support the budgeting process with improved information.deuCost accountingBudgetingPublic ManagementManagement of fixed costs330650conferenceobject