Financial management in primary schools and high schools in the Republic of Croatia

Osnovna djelatnost škole je odgoj i obrazovanje i u svrhu kvalitetnog obavljanja funkcije škole i ostvarivanja postavljenih ciljeva, jedan od osnovnih zadataka ravnatelja škole je kvalitetno planiranje prihoda i rashoda školskog proračuna. Zakonom o odgoju i obrazovanju detaljno je propisano što se sve financira i sufinancira sredstvima državnog proračuna, a što sredstvima proračuna jedinica lokalne i područne (regionalne) samouprave kojima je ostavljena mogućnost da utvrde šire javne potrebe u školstvu koje će onda financirati vlastitim prihodima. Osnovni preduvjet kvalitetnog upravljanja financijama je spoznavanje važnosti donošenja politike škole koja će rezultirati pozitivnim financijskim učincima, pri čemu je neophodno savladati vještine korištenja i razvijanja financijskih pojmova.The main activity of the school is education and in the purpose of the efficient management of the school functions and the attainment of targets, one of the main tasks of the school principal is quality planning of revenue and expenditure of the school budget. The Law on Education describes in detail what is all financed and co-financed by the state budget, and what by the means in the budget of local and regional governments which have a possibility to establish wider public needs in education, and which will then finance from its own revenue. The basic precondition for the efficient financial management is to recognize the importance of making school policy that will result in positive financial effects, with the necessary skills to master the use and development of financial concepts