National enterprises are legally dependent parts of a Landesverwaltung, which are acquisition-economically aligned usually - however not compellingly -. So far managing after the incomes and expenditures of the budget (Kameralistik) is not appropriate, an economic plan is set up. This appropriateness is seen if the enterprise orients itself at the requirements of the free competition, or if a cost calculation according to the rules of commercial record keeping is necessary. The cost calculation leads also to more cost consciousness in the administration.

The regulations for national enterprises are to a large extent uniformly regulated of the countries in the respective Land budget orders (LHO). As far as the national enterprises do not keep house according to come-ralistic rules, they are subjected to the regulations of the commercial code (HGB), i.e. the balance and evaluation regulations apply as to (large) finance companies.

See also: Own establishment, public utility

Articles in category "National enterprise"

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