预算使用者绩效审计中的平衡计分卡方法

Vallis Aurea Pub Date : 2020-12-21 DOI:10.2507/IJVA.6.2.3.72
V. Budimir
{"title":"预算使用者绩效审计中的平衡计分卡方法","authors":"V. Budimir","doi":"10.2507/IJVA.6.2.3.72","DOIUrl":null,"url":null,"abstract":"The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.","PeriodicalId":52626,"journal":{"name":"Vallis Aurea","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-12-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS\",\"authors\":\"V. Budimir\",\"doi\":\"10.2507/IJVA.6.2.3.72\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.\",\"PeriodicalId\":52626,\"journal\":{\"name\":\"Vallis Aurea\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-12-21\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Vallis Aurea\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2507/IJVA.6.2.3.72\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Vallis Aurea","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2507/IJVA.6.2.3.72","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

摘要

本文旨在探讨平衡记分卡方法如何改善克罗地亚预算用户的绩效审计。关于克罗地亚公共部门业绩衡量的文献综述概述了战略规划、控制和监测业绩的发展水平。本文根据在衡量和监测业绩方面发现的不足和弱点,提出了改进克罗地亚预算制度的一些建议。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
BALANCED SCORECARD METHOD IN PERFORMANCE AUDIT OF BUDGETARY USERS
The paper aims to explore how the Balanced Scorecard method can improve budgetary users' performance audit in Croatia. Literature review on performance measurement in the Croatian public sector gives an overview of the development level in strategic planning, control, and monitoring performance. The paper gives some suggestions for improving Croatia's budget system based on the identified disadvantages and weaknesses in measuring and monitoring performance.
求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
自引率
0.00%
发文量
10
审稿时长
16 weeks
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信