Abstract
The book deals with the management of savings in the public sector. The authors ask themselves the following basic questions: What is the essence of waste in the public sector and in what ways can rational savings be achieved in the public sector? What budgeting methods are suitable for optimal allocation of resources and for achieving savings? How to optimally set up the change process leading to rational savings in the public sector? What conclusions and recommendations result from the research conducted in the area of managing savings and reducing waste in the public sector? The structure of the publication corresponds to this.
The first chapter fulfills the role of a theoretical-methodological pillar. It defines the terms "rational savingˮ and "pseudo-savingˮ.
The second chapter deals with the search for an appropriate budgeting method that can be used to rationally allocate resources and effectively search for rational savings. The chapter justifies in detail the idea of program budgeting as a tool for the rational allocation of limited resources and their rational restriction.
The third chapter is an innovative look at governance. In it, based on the method of comparison and specification, the authors compare and distinguish two different concepts of managing public affairs, namely the traditional (classical) "principal-agentˮ model and the stewardship model.
The authors show that the stewardship model opens up new opportunities for effective public sector management. In the fourth chapter, the authors analyze the factor of risk management and the factor of using opportunities for effective management of the public sector.
The fifth chapter presents the normative concept of "correct decisionˮ and its impact on rational management. The sixth and seventh chapters are devoted to two case studies.
The first case study focuses on the implementation of cost-saving changes in public sector organizations. The second case study focuses on methods and procedures on how to create a lean administration and how to apply the principles of lean action.