<?xml version="1.0" encoding="utf-8"?>
<export-example>
  <doc>
    <id>455</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>article</type>
    <publisherName/>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-21</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Neues Steuerungsmodell in der Stadtverwaltung Cottbus - Erkenntnisse aus dem Reformprojekt</title>
    <enrichment key="UBICOIdent">000710</enrichment>
    <enrichment key="UBICOquelle">Finanzwirtschaft (1998)3, S. 66 - 68, 0863-2499</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Neues Steuerungsmodell</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>456</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>article</type>
    <publisherName/>
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    <creatingCorporation/>
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    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-21</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Kostenrechnungssysteme im Bereich der öffentlichen Verwaltung - Ergebnis einer empirischen Untersuchung</title>
    <enrichment key="UBICOIdent">000711</enrichment>
    <enrichment key="UBICOquelle">Finanzwirtschaft (1998)1, S. 5 - 8, 0863-2499</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kostenrechnung</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>436</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>article</type>
    <publisherName>München : Hanser</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-21</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Autonome flexible Fertigungssegmente</title>
    <identifier type="issn">0947-0085</identifier>
    <enrichment key="UBICOIdent">000688</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <author>
      <firstName>Dirk</firstName>
      <lastName>Metzdorf</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Fertigung</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>438</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>article</type>
    <publisherName>Wiesbaden : Gabler</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-21</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Einführung einer Kostenrechnung in eine öffentliche Verwaltung</title>
    <identifier type="issn">0931-9077</identifier>
    <enrichment key="UBICOIdent">000690</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kostenrechnung</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Öffentliche Verwaltung</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>415</id>
    <completedYear/>
    <publishedYear>1999</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>book</type>
    <publisherName>Berlin; Heidelberg; New York: Springer</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-18</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Benchmark-based Dynamic Process Management with an Example of a Decentralised Organised Service Industry</title>
    <identifier type="isbn">3-540-65610-3</identifier>
    <enrichment key="UBICOIdent">000665</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <author>
      <firstName>Robert</firstName>
      <lastName>Kirchhof</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Prozesse</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Benchmarking</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>417</id>
    <completedYear/>
    <publishedYear>1999</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>book</type>
    <publisherName>München : TCW</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-18</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Variantenkalkulation: Unterstützung der Variantenentscheidung durch eine entscheidungsorientierte Kalkulation</title>
    <identifier type="isbn">3-931511-84-7</identifier>
    <enrichment key="UBICOIdent">000667</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Varianten</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Kalkulation</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>426</id>
    <completedYear/>
    <publishedYear>1999</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber>XVIII, 203</pageNumber>
    <edition/>
    <issue/>
    <volume/>
    <type>doctoralthesis</type>
    <publisherName>Gabler</publisherName>
    <publisherPlace>Wiesbaden</publisherPlace>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-18</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Variantenmanagement - Kosten-Nutzen-Bewertung zur Optimierung der Variantenvielfalt</title>
    <identifier type="isbn">3-8244-7064-0</identifier>
    <enrichment key="UBICOIdent">000676</enrichment>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Variantenmanagement</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>411</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>article</type>
    <publisherName>Wiesbaden : Gabler</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-18</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Prozeßanalyse der Kosten- und Leistungsstruktur - Vorgehensweise am Beispiel der Stadtverwaltung Cottbus</title>
    <identifier type="issn">1431-9985</identifier>
    <enrichment key="UBICOIdent">000661</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Neues Steuerungsmodell</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
  <doc>
    <id>414</id>
    <completedYear/>
    <publishedYear>1998</publishedYear>
    <thesisYearAccepted/>
    <language>deu</language>
    <pageFirst/>
    <pageLast/>
    <pageNumber/>
    <edition/>
    <issue/>
    <volume/>
    <type>book</type>
    <publisherName>München ; Wien : Hanser</publisherName>
    <publisherPlace/>
    <creatingCorporation/>
    <contributingCorporation/>
    <belongsToBibliography>0</belongsToBibliography>
    <completedDate>2002-11-18</completedDate>
    <publishedDate>--</publishedDate>
    <thesisDateAccepted>--</thesisDateAccepted>
    <title language="deu">Dynamisches Prozeßbenchmarking zur optimierten Leistungserstellung produktbegleitender Dienstleistungen</title>
    <identifier type="isbn">3-446-21062-8</identifier>
    <enrichment key="UBICOIdent">000664</enrichment>
    <author>
      <firstName>Dieter</firstName>
      <lastName>Specht</lastName>
    </author>
    <submitter>
      <firstName>...</firstName>
      <lastName>Administrator</lastName>
    </submitter>
    <author>
      <firstName>Jürgen</firstName>
      <lastName>Heina</lastName>
    </author>
    <author>
      <firstName>Robert</firstName>
      <lastName>Kirchhof</lastName>
    </author>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Prozesse</value>
    </subject>
    <subject>
      <language>deu</language>
      <type>uncontrolled</type>
      <value>Benchmarking</value>
    </subject>
    <collection role="old_institute" number="03036">LS Produktionswirtschaft</collection>
    <collection role="institutes" number="3407">FG Produktionswirtschaft</collection>
  </doc>
</export-example>
