预算机构的平衡指标体系

G. Stukalova
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引用次数: 0

摘要

本文致力于评价预算机构活动的有效性和人员在实现组织目标方面的作用的问题。对于商业组织,使用关键指标和平衡指标系统。直到最近,预算机构一直远离最新的管理技术和对其有效性和质量的评价。由于需要吸引预算外资金来源,预算机构的筹资原则发生了变化,因此一个重要的问题是确定预算机构管理的效率程度,包括从预算外来源吸引资金的程度。建议根据外部和内部评价并根据预算机构的目标:经济和效率,制订一套平衡的指标制度。由于预算机构有一个复杂的分支网络,关键指标是由管理层设定的。拟议的制度使人们有可能根据关键业绩指标(效率和经济)所反映的实现目标的给定分数建立一种等级。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
THE SYSTEM OF BALANCED INDICATORS OF A BUDGET INSTITU- TION
The article is devoted to the problem of evaluating the effectiveness of the budget institution activities and the role of personnel in achieving the goals of the organization. For commercial organizations, key indicators and a system of balanced indicators are used. Until recently budget institutions have been away from the latest management technologies and evaluation of its effectiveness and quality. With the change in the principles of financing budgetary institutions associated with the need to attract extrabudgetary sources of funding, an important problem is to determine the degree of effectiveness of the management of a budgetary institution, including in order to attract funding from extrabudgetary sources.  It is proposed to develop a system of balanced indicators based on external and internal evaluation and in the context of the goals of the budget institution: economy and efficiency. Key indicators are set by ma nagement levels, since a budget institution has a complex branch network. The proposed system makes it possible to build a kind of rating on the basis of the given marks for the achievement of targets, reflected in the key performance indicators (efficiency and economy).
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