@article{SchulteLoeckeBrast2013,
  author    = {K. Schulte and C. L{\"o}cke and C. Brast},
  title     = {Kostenrechnung in nordrhein-westf{\"a}lischen Kommunen},
  journal   = {Zeitschrift f{\"u}r Kommunalfinanzen},
  volume    = {63},
  number    = {12},
  pages     = {268 -- 277},
  year      = {2013},
}