@book{Bals2004,
  author    = {Bals, Hansj{\"u}rgen},
  title     = {Neues kommunales Finanz- und Produktmanagement : erfolgreich steuern und budgetieren},
  series = {Die neue Kommunalverwaltung},
  volume    = {10},
  journal   = {Die neue Kommunalverwaltung},
  editor    = {Bals, Hansj{\"u}rgen and Hack, Hans and Reichard, Christoph},
  publisher = {Jehle},
  address   = {Heidelberg},
  isbn      = {3-7825-0420-8},
  pages     = {270 S. : Ill., graph. Darst.},
  year      = {2004},
  language  = {de}
}