The impact of performance analysis on the financial management and control at public universities in Bosnia and Herzegovina Federation / Fuad Čergić, Emira Kozarević.
Sažetak

Organizations in today's extremely competitive environment need to devote significant time, energy as well as human and financial resources to the measurement of their efficiency, in order to increase their profit, reduce costs, better plan their assets and manage their budgets, as well as to improve budget controls and risk assessment. Therefore, they need performance models, including the Balanced Scorecard. Primarily intended for profit organizations, the Balanced Scorecard is today used in the public sector, as well. This paper presents the research into the utilization of the Balanced Scorecard in the public sector, examining whether the performance of higher education institutions may be improved by the design and utilization of the Balanced Scorecard model.; Organizacije, u današnjem, iznimno konkurentnom okruženju, trebaju posvetiti značajno vrijeme, energiju, kao i ljudske te financijske resurse mjerenju svoje učinkovitosti, kako bi povećale profit, smanjile troškove, bolje planirale svoju imovinu i upravljale budžetima, ali i unaprijedile budžetsku kontrolu i procjenu rizika. U tom su smislu potrebni modeli organizacijskih performansi, što uključuje i uravnoteženu tablicu rezultata (Balanced Scorecard). Iako je, prvenstveno, namijenjena profitnim organizacijama, ova se metoda danas koristi i u javnom sektoru. U ovom se radu predstavlja istraživanje korištenja uravnotežene tablice rezultata (Balanced Scorecarda) u javnom sektoru, pri čemu se analizira mogu li se performanse institucija visokog obrazovanja unaprijediti dizajniranjem i korištenjem modela uravnotežene tablice rezultata (Balanced Scorecarda).