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