Abstract

Beside the state budget the municipal budget is containing big parts of the public service tasks, which also include the basic services. Via the German public law the state decided to pass the legal right of child care of under three years old children to the municipalities. To provide the demand of child care places is a big task for the municipal budget. To cover the expanses there is the need of financial compensation, higher fees and targeted cost optimization.

In order to keep the power to act under increasing cost pressure, the kindergarten institutions need to focus on the cost causing uses. That is the initial approach of the present empirical work to analyze the type of building “child care facility”. With a literature review ...

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