Hamburger Finanzbehörde

The Free and Hanseatic City of Hamburg has constantly modernised its administration. It is continuously introducing elements of new administrative management at an early stage. With the strategic reorganisation of the budget system, an effective and efficient planning and control system for politics and administration was created on the basis of a performance-related product budget in accordance with the standards of governmental double-entry accounting. The Hamburg management model summarises the reform approaches that serve to effectively manage the Free and Hanseatic City of Hamburg as a group. The five elements of the Hamburg management model are presented in detail: strategic management, target-based budgeting, performance-based product budgeting, integrated functional and resource responsibility as well as reporting and controlling. The Hamburg Management Model is the result of an initiative by experts and practitioners from the administration of the Free and Hanseatic City of Hamburg.