Indikatori performansi i mogućnosti primene Balanced Scorecard-a u visokoškolskim ustanovama

Abstract

Primenom eksplorativnog i deskriptivnog istraživanja u radu se ukazuje na značaj i mogućnost primene Balanced Scorecard-a u visokoškolskim ustanovama. Cilj rada je ukazivanje na dobru praksu primene Balanced Scorecard-a u visokom obrazovanju i predlaganje indikatora performansi za svaku od perspektiva na nivou visokoškolske ustanove, koji bi mogli da se primenjuju u svrhu praćenja i merenja performansi visokoškolskih ustanova u Srbiji. Predloženi indikatori su opšteg karaktera i mogu se primeniti u bilo kojoj visokoškolskoj ustanovi, naročito u zemljama u razvoju u kontekstu reformi i razvoja sistema visokog obrazovanja. Rezultati istraživanja ukazuju na prisutnost indikatora performansi visokoškolskih ustanova u obrazovnom sistemu Srbije. Mogu se prepoznati u dokumentima na nacionalnom nivou. Potrebno ih je samo poboljšati u smislu njihove jednoobraznosti i univerzalnosti.

The application of exploratory and descriptive research at working points to the importance and the possibility of applying Balanced Scorecard in higher education institutions. The aim is to highlight good practice of implementation of the Balanced Scorecard in higher education and proposing performance indicators for each of the perspectives at the level of higher education institutions which could be used for monitoring and measuring the impact of higher educational institutions in Serbia. The proposed indicators are of a general nature and can be applied in any higher education institution, especially in developing countries in the context of the reform and development of a higher education system. The results of the research show the presence of performance indicators of higher educational institutions in the educational system of Serbia. They can be recognized in documents at the national level. They just have to be improved in terms of uniformity and universality.