engleski

Development of the Balanced Scorecard Performance Management for Public Sector and Budgetary Users in Croatia

The program budgeting that currently exists in Croatia, for initially point of managing the resources and service providing has a strategic plan. A good strategic plan should clearly reflect budgetary user's vision, mission and strategic goals. For monitoring the results and achievements it's necessary to define measurable performance indicators. The performance indicators inform about the success of the institution and the level of public needs satisfaction. The subject of this paper is to investigate: a) Methods that the budgetary user use for performance measurement, b) The level of public managers awareness about a need for budgetary resources allocation based on the performance indicators and the need of presenting performance results to the public, c) The current state of performance indicators use in budget resources allocation. The empirical research was conducted on a selected sample of the Croatian budgetary users. The budgetary users are institutions whose employees and/or material expenditures are financed from the budget. Performance measurement in the function of a successful fiscal resources allocation is underdeveloped. For a successful integration of strategy in a planning by programs system, effective budget preparation process and monitoring of program results, we propose development and application of a modern BSC performance management method.

budgetary users ; budget ; balance ; performance measurement ; Balanced Scorecard

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