Seminar paper from the year 2016 in the subject Business economics - Controlling, grade: 1,7, course: International Controlling, language: English, abstract: A few years ago public companies tried to introduce an output-oriented controlling as well as switching from cameralism to double-entry accounting known from the private sector through innovative management tools. Additionally, private companies tried to establish the cost accounting in the public sector. Through the implementation of these innovative controlling tools public companies expected efficiency enhancement, strong customer focus as well as cost- and timesaving. The main reason for it was the public finance deficit and the rapid-changing environment as well as the related customer-focused operations and strategies. Especially in cities and municipalities big budget deficits have been observed. Through the changing of social values the individualization of customer needs towards public companies increased. All these changings and deficits couldn't be solved by a public company without additional external resources. Public companies slowly started to contracting services out and saving on public sector wages. In the same time many public sectors transferred into private ownership of private companies. A precondition for a successful performance of all these goals is the implementation of a controlling system that defines and measures success factors for companies. This implementation in German public companies still exists only in rudimentary form. Responsible for it is the dislike of control of German politics and public companies.