BALANCED SCORECARD: FORMATION WITH PERSPECTIVE TO ENSURE ECONOMIC SECURITY OF HIGHER EDUCATIONAL INSTITUTIONS.

Autor: Breus, S. V., Khaustova, Y. В., Denysenko, M. Р.
Předmět:
Zdroj: Scientific Bulletin of Polissia; 2017, Vol. 12 Issue 4,Part1, p104-109, 6p
Abstrakt: Urgency of the research. The lack of widespread introduction of BSC in work of higher educational institutions creates the basis for research of peculiarities of its use at the level of higher education. Target setting. The most acceptable in terms of domestic educational services is the strategy of "reducing overall costs" as such, which will increase the efficiency of higher educational institutions functioning and, as a result, increase their level of economic security, state and national security in general. Actual scientific researches and issues analysis. The aspects of BSC formation within the strategic management of economic entities have been considered in the works of R. Kaplan, D. Norton and many others, and peculiarities for state institutions have been determined by P. Niven. Uninvestigated parts of general matters defining. There is no comprehensive research in the context of ensuring the economic security of higher educational institutions, using the basic approaches to the development of BSC. The research objective. There is feasibility study of using BSC at the university level with the perspective to ensure the economic security. The statement of basic materials. There have been considered methodical approaches to use BSC at the university level. There have been conducted an ABC (ABCD) analysis – the time expenditures of academic staff for certain work types and further regression analysis taking into account the perspective to ensure the economic security of higher educational institutions. Conclusions.The practical use of BSC at the university level will, in the future, contribute to their economic security and, as a result, state and national security in general. [ABSTRACT FROM AUTHOR]
Databáze: Complementary Index