@phdthesis{Siems2004,
  author      = {Corinna Siems},
  title       = {Public Target Costing : Zielkostenmanagement als Controllinginstrument f{\"u}r die {\"o}ffentliche Verwaltung},
  type        = {doctoralthesis},
  pages       = {X, 245 S. : graph. Darst.},
  year        = {2004},
}