{
  "@context" : "http://lobid.org/resources/context.jsonld",
  "id" : "http://lobid.org/resources/990117002920206441#!",
  "type" : [ "BibliographicResource", "Book" ],
  "medium" : [ {
    "label" : "Print",
    "id" : "http://rdaregistry.info/termList/RDAproductionMethod/1010"
  } ],
  "title" : "Neues kommunales Finanzmanagement",
  "almaMmsId" : "990117002920206441",
  "hbzId" : "HT013376439",
  "deprecatedUri" : "http://lobid.org/resources/HT013376439#!",
  "isbn" : [ "3448049751", "9783448049756" ],
  "oclcNumber" : [ "1068850111" ],
  "otherTitleInformation" : [ "betriebswirtschaftliche Grundlagen für das doppische Haushaltsrecht ; Modellprojekt \"Doppischer Kommunalhaushalt in NRW\"" ],
  "edition" : [ "2. Aufl" ],
  "publication" : [ {
    "dateStatement" : "2002",
    "startDate" : "2002",
    "type" : [ "PublicationEvent" ],
    "location" : [ "Freiburg (Breisgau) [u.a.]" ],
    "publishedBy" : [ "Haufe" ]
  } ],
  "describedBy" : {
    "id" : "http://lobid.org/resources/990117002920206441",
    "label" : "Webseite der hbz-Ressource 990117002920206441",
    "type" : [ "BibliographicDescription" ],
    "inDataset" : {
      "id" : "http://lobid.org/resources/dataset#!",
      "label" : "lobid-resources – Der hbz-Verbundkatalog als Linked Open Data"
    },
    "resultOf" : {
      "type" : [ "CreateAction" ],
      "endTime" : "2026-08-08T20:12:31",
      "instrument" : {
        "id" : "https://github.com/hbz/lobid-resources",
        "type" : [ "SoftwareApplication" ],
        "label" : "Software lobid-resources"
      },
      "object" : {
        "id" : "https://lobid.org/marcxml/990117002920206441",
        "dateCreated" : "2002-06-21",
        "dateModified" : "2026-06-27",
        "type" : [ "DataFeedItem" ],
        "label" : "hbz-Ressource 990117002920206441 im Exportformat MARC21 XML",
        "inDataset" : {
          "id" : "https://datahub.io/dataset/hbz_unioncatalog",
          "label" : "hbz_unioncatalog"
        },
        "sourceOrganization" : {
          "id" : "http://lobid.org/organisations/DE-6#!",
          "label" : "Universitäts- und Landesbibliothek Münster, Zentralbibliothek"
        },
        "provider" : {
          "id" : "http://lobid.org/organisations/DE-101b#!",
          "label" : "Deutsche Nationalbibliothek Frankfurt am Main"
        },
        "modifiedBy" : [ {
          "id" : "http://lobid.org/organisations/DE-605#!",
          "label" : "hbz - Hochschulbibliothekszentrum des Landes Nordrhein-Westfalen"
        } ]
      }
    },
    "license" : [ {
      "id" : "http://creativecommons.org/publicdomain/zero/1.0",
      "label" : "Creative Commons-Lizenz CC0 1.0 Universal"
    } ]
  },
  "subject" : [ {
    "id" : "https://nwbib.de/subjects#N424000",
    "label" : "Öffentlicher Haushalt",
    "notation" : "424000",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "id" : "https://nwbib.de/subjects#N423400",
    "label" : "Verwaltungsreform",
    "notation" : "423400",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "id" : "https://nwbib.de/subjects#N426000",
    "label" : "Gemeindeverwaltung",
    "notation" : "426000",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/subjects",
      "label" : "Sachsystematik der Nordrhein-Westfälischen Bibliographie"
    }
  }, {
    "notation" : "PN 344",
    "type" : [ "Concept" ],
    "source" : {
      "label" : "RVK (Regensburger Verbundklassifikation)",
      "id" : "https://d-nb.info/gnd/4449787-8"
    }
  }, {
    "notation" : "QL 020",
    "type" : [ "Concept" ],
    "source" : {
      "label" : "RVK (Regensburger Verbundklassifikation)",
      "id" : "https://d-nb.info/gnd/4449787-8"
    }
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Deutschland | Kommunales Rechnungswesen",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Deutschland",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4011882-4",
      "gndIdentifier" : "4011882-4"
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Kommunales Rechnungswesen",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4456648-7",
      "gndIdentifier" : "4456648-7",
      "altLabel" : [ "Speyerer Verfahren", "Neues kommunales Rechnungswesen", "NKR", "Neues kommunales Finanzmanagement", "Gemeindeverwaltung / Kommunales Rechnungswesen", "Gemeinde / Kommunales Rechnungswesen" ]
    } ]
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Deutschland | Gemeindehaushalt | Finanzmanagement",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Deutschland",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4011882-4",
      "gndIdentifier" : "4011882-4"
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Gemeindehaushalt",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4019962-9",
      "gndIdentifier" : "4019962-9",
      "altLabel" : [ "Gemeinde / Öffentlicher Haushalt", "Haushalt / Gemeinde", "Kommunaler Haushalt", "Kommunalhaushalt" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Finanzmanagement",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4139075-1",
      "gndIdentifier" : "4139075-1",
      "altLabel" : [ "Finanzielle Unternehmensführung", "Financial management", "Treasuring", "Treasury-Management", "Unternehmen / Finanzmanagement" ]
    } ]
  }, {
    "type" : [ "ComplexSubject" ],
    "label" : "Nordrhein-Westfalen | Gemeindeverwaltung | Kostenrechnung | Doppelte Buchführung | Projekt",
    "componentList" : [ {
      "type" : [ "PlaceOrGeographicName" ],
      "label" : "Nordrhein-Westfalen",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4042570-8",
      "gndIdentifier" : "4042570-8",
      "altLabel" : [ "Nord-Westphalie", "Norte-Westfalia", "NRW", "North Rhine-Westphalia", "NW", "Noordrijn-Westfalen", "North-Rhine/Westphalia", "Land Nordrhein-Westfalen" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Gemeindeverwaltung",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4019990-3",
      "gndIdentifier" : "4019990-3",
      "altLabel" : [ "Gemeinde / Verwaltung", "Kommunale Verwaltung", "Kommunalverwaltung", "Lokalverwaltung" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Kostenrechnung",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4032592-1",
      "gndIdentifier" : "4032592-1",
      "altLabel" : [ "Unternehmen / Kostenrechnung", "Kosten- und Leistungsrechnung", "Leistungs- und Kostenrechnung", "Kosten- und Erlösrechnung (Kostenrechnung)", "KLR" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Doppelte Buchführung",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4113337-7",
      "gndIdentifier" : "4113337-7",
      "altLabel" : [ "Doppik" ]
    }, {
      "type" : [ "SubjectHeading" ],
      "label" : "Projekt",
      "source" : {
        "label" : "Gemeinsame Normdatei (GND)",
        "id" : "https://d-nb.info/gnd/7749153-1"
      },
      "id" : "https://d-nb.info/gnd/4115645-6",
      "gndIdentifier" : "4115645-6",
      "altLabel" : [ "Pilotprojekt", "Vorhaben", "Modellprojekt", "Projekte" ]
    } ]
  } ],
  "spatial" : [ {
    "id" : "https://nwbib.de/spatial#N01",
    "label" : "Nordrhein-Westfalen",
    "notation" : "01",
    "type" : [ "Concept" ],
    "source" : {
      "id" : "https://nwbib.de/spatial",
      "label" : "Raumsystematik der Nordrhein-Westfälischen Bibliographie"
    },
    "focus" : {
      "id" : "http://www.wikidata.org/entity/Q1198",
      "label" : "Nordrhein-Westfalen",
      "type" : [ "http://www.wikidata.org/entity/Q1221156" ],
      "geo" : {
        "lat" : "51.466666666",
        "lon" : "7.55"
      }
    }
  } ],
  "subjectslabels" : [ "Deutschland", "Kommunales Rechnungswesen", "Gemeindehaushalt", "Finanzmanagement", "Nordrhein-Westfalen", "Gemeindeverwaltung", "Kostenrechnung", "Doppelte Buchführung", "Projekt" ],
  "hasItem" : [ {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "M 51 / 153 ,2",
    "serialNumber" : "20008954",
    "currentLibrary" : "WIWI",
    "currentLocation" : "WIWI_BIB",
    "heldBy" : {
      "isil" : "DE-294-18",
      "id" : "http://lobid.org/organisations/DE-294-18#!",
      "label" : "Ruhr-Universität Bochum, Fakultät für Wirtschaftswissenschaft, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-ubo.primo.exlibrisgroup.com/permalink/49HBZ_UBO/mnkbqv/alma990117002920206441" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-294#!",
      "label" : "Ruhr-Universität Bochum, Universitätsbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990117002920206441:DE-294-18:23137283680006471#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "14L3841",
    "serialNumber" : "14L3841",
    "currentLibrary" : "38",
    "currentLocation" : "38-MAG",
    "heldBy" : {
      "isil" : "DE-38",
      "id" : "http://lobid.org/organisations/DE-38#!",
      "label" : "Universitäts- und Stadtbibliothek Köln, Hauptabteilung"
    },
    "seeAlso" : [ "https://katalog.ub.uni-koeln.de/portal/search.html?num=20&page=1&l=de&srt=year_desc&tab=books&hbzid=990117002920206441&fdb=uni" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-38#!",
      "label" : "Universitäts- und Stadtbibliothek Köln, Hauptabteilung",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990117002920206441:DE-38:23243645540006476#!"
  }, {
    "label" : "lobid Bestandsressource",
    "type" : [ "Item", "PhysicalObject" ],
    "callNumber" : "L 416:M 18",
    "serialNumber" : "Z29-071525",
    "currentLibrary" : "KWI",
    "currentLocation" : "KWI_BIB",
    "heldBy" : {
      "isil" : "DE-6-115",
      "id" : "http://lobid.org/organisations/DE-6-115#!",
      "label" : "Universität Münster, Kommunalwissenschaftliches Institut, Bibliothek"
    },
    "seeAlso" : [ "https://hbz-ulbms.primo.exlibrisgroup.com/discovery/search?query=any,contains,990117002920206441&tab=Everything&search_scope=MyInst_and_CI&vid=49HBZ_ULM:VU2&offset=0" ],
    "inCollection" : [ {
      "id" : "http://lobid.org/organisations/DE-6#!",
      "label" : "Universitäts- und Landesbibliothek Münster, Zentralbibliothek",
      "type" : [ "Collection" ]
    } ],
    "id" : "http://lobid.org/items/990117002920206441:DE-6-115:23531298670006449#!"
  } ],
  "sameAs" : [ {
    "id" : "https://hub.culturegraph.org/resource/(DE-605)990117002920206441",
    "label" : "Culturegraph-Ressource"
  }, {
    "id" : "http://worldcat.org/oclc/1068850111",
    "label" : "OCLC-Ressource"
  }, {
    "id" : "http://nwbib.de/990117002920206441#!",
    "label" : "NWBib-Ressource"
  } ],
  "tableOfContents" : [ {
    "label" : "Inhaltsverzeichnis",
    "id" : "https://digitale-objekte.hbz-nrw.de/storage/2006/08/03/file_110/1533637.pdf"
  } ],
  "inCollection" : [ {
    "id" : "https://nrw.digibib.net/search/hbzvk/",
    "label" : "DigiBib hbz Verbundkatalog",
    "type" : [ "Collection" ]
  }, {
    "id" : "http://lobid.org/organisations/DE-655#!",
    "label" : "hbz - Hochschulbibliothekszentrum des Landes Nordrhein-Westfalen, Netzwerkzone",
    "type" : [ "Collection" ]
  }, {
    "id" : "http://lobid.org/resources/HT014176012#!",
    "label" : "Nordrhein-Westfälische Bibliographie (NWBib)",
    "type" : [ "Collection" ]
  }, {
    "id" : "https://lobid.org/collections#nrwLastCopies",
    "label" : "nrwLastCopies",
    "type" : [ "Collection" ]
  } ],
  "language" : [ {
    "id" : "http://id.loc.gov/vocabulary/iso639-2/ger",
    "label" : "Deutsch"
  } ],
  "extent" : "524 S. : graph. Darst.",
  "bibliographicLevel" : {
    "label" : "Monograph/Item",
    "id" : "https://www.loc.gov/marc/bibliographic/bdleader.html#Monograph_Item"
  },
  "responsibilityStatement" : [ "Modellprojekt \"Doppischer Kommunalhaushalt in NRW\" (Hrsg.)" ]
}