THE ANALYSING OF BUSINESS EFFECTIVENESS AND SUCCESFULNESS AT THE PUBLIC INSTITUTION IN HIGHER EDUCATION

V teoretičnem delu naloge smo predstavili javne zavode s področja terciarnega izobraževanja, njihovo dejavnost in financiranje, posebnosti na področju računovodenja in vsebino letnih poročil, ki jih zavod sestavlja. Predstavili smo teoretična izhodišča učinkovitosti in uspešnosti v javnem sektorju in namen njunega merjenja. Opredelili smo kazalce za merjenje notranje in zunanje učinkovitosti in uspešnosti izobraževanja. V nadaljevanju smo predstavili sistem uravnoteženih kazalnikov – Balanced Scorecard (BSC), ki je celostno orodje za pretvarjanje strategije in merjenje uspešnosti po štirih uravnoteženih vidikih: vidiku strank, notranjih procesov, finančnem vidiku in vidiku učenja in rasti. Za javne zavode je nasprotno od gospodarskih družb ključnega pomena vidik strank, saj so ustanovljene z namenom zadovoljevanja širših družbenih potreb in ne ustvarjanju dobička. V praktičnem delu smo poskušali opredeliti strateške cilje po posameznih vidikih uravnoteženega sistema kazalnikov, opredelili smo kazalce za merjenje uspešnosti in učinkovitosti in izvedli analizo poslovanja zavoda na podlagi opredeljenih strateških kazalnikov. Predstavljen model je začetek razmišljanja o uporabi metode BSC za izboljšanje delovanja zavoda. Model pripomore k izboljšanju načrtovanja, spremljanju izvajanja začrtanih ciljev in s tem posledično večji učinkovitosti in uspešnosti. Pokazali smo, da je uravnoteženi sistem kazalnikov primeren tudi za javne zavode ne samo za gospodarstvo. Spremljanje uspešnosti in učinkovitosti je celovitejše in ne sloni samo na finančnih podatkih, ki jih večina javnih zavodov uporablja za načrtovanje poslovanja v prihodnosti.In the theoretical part of the diploma paper, we presented public institutes in the field of tertiary education, their activities and funding, particularities of the accounting and contents of annual reports by the institute. We also presented theoretical foundations of efficiency and effectiveness in the public sector, as well as the purpose of their measurement. We defined indicators to measure the internal and external efficiency and effectiveness of education. Following, we presented the system of balanced indicators – the Balanced Scorecard (BSC), as a comprehensive tool to convert strategy and performance measurement according to four balanced aspects: customer perspective, internal processes, financial aspects, and aspects of learning and growth. In contrast to corporations, the aspect of customer perspective is crucial for public institutes, as they have been established with a view to meeting broader social needs rather than making profit. In the practical part, we tried to define strategic objectives for individual aspects of the Balanced Scorecard. We defined indicators to measure the effectiveness and efficiency and conducted the institute’s operational review based on defined strategic indicators. The presented model is the beginning of considering the usage of the BSC method to improve the institute’s functioning. The model helps improve the planning, monitor the implementation of the set goals, and consequently, supports higher efficiency and effectiveness. We have shown that the balanced scorecard is also suitable for public institutes, not only for enterprises. Monitoring the effectiveness and efficiency is more comprehensive and not based only on financial data, which most public institutes use for future business planning