The role and significance of controlling in public sector- example of the agency for science and higher education

Kontroling je upravljačka aktivnost, što znači da je vođen ciljevima i teži usmjeravanju svih odluka prema postizanju tih ciljeva. Kontroleri prate proces određivanja ciljeva sve do njihova izvršenja, pa su i suodgovorni za njihovo postizanje. Kontroling se nalazi pred novim područjem, javnim sektorom. O tome se sve više razmišlja kako u organizacijama, tako i na političkim razinama, no kod njegove implementacije potrebno je uzeti u obzir specifičnosti javnog sektora u kojemu cilj gotovo nikada nije profitabilnost ili udio na tržištu. Pri uvođenju kontrolinga u javni sektor treba uzeti u obzir posebnosti misije, ciljeva i procesa, a primarni zadatak kontrolera u javnom sektoru je te ciljeve precizirati i jasno definirati. Potreba za uvođenjem kontrolinga i u područje javnog djelovanja, koje ima posebnu važnost za društvo u cjelini, svakako je opravdana s obzirom na to kontroling podrazumijeva aktivni menadžment usmjeren na cilj, pa je s rastom očekivanja građana, sve jača i potreba za kontrolingom u javnoj upravi. Kontroling u javnom sektoru u Republici Hrvatskoj tek je u začetcima. Cilj izrade ovoga rada je razumijevanje pojmova kontrolinga i javnog sektora, kao i analiza kontrolinga u javnom sektoru općenito, s posebnim naglaskom na mogućnost provedbe na primjeru Agencije za znanost i visoko obrazovanje. Pri izradi rada primijenjene su znanstvene metode indukcije i dedukcije te metoda deskripcije i kompilacije.Controlling is a managerial activity, meaning that it is goal-driven and aims at guiding all decisions towards achieving goals. Controllers monitor the process of determining goals from start to finish, and share the responsibility for their achievement. Controlling is making its way into a new area, the public sector. Although its introduction into the public sector is being increasingly discussed by both the organisations and policy-makers, it will require taking into account specific features of the sector in which profitability or market shares are rarely the goal. When introducing controlling into the public sector, the specifics of the mission, goals and processes should be considered; the primary task of a public sector controller should be to clarify and precisely define these objectives. The introduction of controlling in the public sector is certainly justified, on account of the growing expectations of the public; as this sector has a particular importance for the society as a whole, it requires an active, target-oriented management. In Croatia, public sector controlling is at the very early stage of development. The aim of this paper is to examine the concepts of controlling and public sector, as well as to analyse public sector controlling in general. A particular emphasis is put on the possibilities of its implementation, by using the example of the Agency for Science and Higher Education. Scientific methods of induction and deduction, as well as descriptive and compilation methods, were used in the making of this paper