Uztaro

Ohiko kontabilitate-sistema ekonomiko-finantzarioek muga nabariak dituzte hezkuntza-erakundeen aldagai ez-finantzarioak kontrolatzeko. Aldagai horietatik garrantzitsuena hezkuntzaren kalitatea da. Gure inguruko hezkuntza-erakundeen artean, EFQM ereduak du lehentasuna Erabateko Kalitatearen Kudeaketaren esparruan. Lan honetan, EFQM eredua kudeaketa-kontrolaren eta kontabilitatearen ikuspegitik aztertuko dugu, eredu horrek hezkuntza-erakundeen jardunbidea egoki planifikatu eta kontrolatzeko duen gaitasuna baloratuz. Zehazki, EFQM ereduarekin integratuz, adierazle finantzarioz eta ez-finantzarioz osatutako Balanced Scorecard tresnaren erabilera proposatuko dugu, hezkuntza-erakundeen kudeaketa orekatua gidatzeko eta kontrolatzeko tresna gisa.

GAKO-HITZAK: Hezkuntza-erakundeak · Kudeaketa-kontrola · EFQM eredua · Balanced Scorecard.

Equilibrated management in schools: Scholar Balanced Scorecard based on EFQM model

The current accounting system, based on economic financial information, presentssome difficulties in order to obtain non financial information in schools. One of this nonfinancial information is quality, and in our environment EFQM model is the most common inquality area. In this way, we analyze EFQM model using a accounting and controlmanagement perspective, valuing its capacity to plan and control efficiently in schools. Atthe same time, scorecard is a tool in order to value and control financial and non financialindicators with the purpose of manage intangible activities. From this information, wepropose an interesting model to schools integrating both systems with the aim of provide ascorecard with results by EFQM model. Thus schools could use a simple and adequate toolto facilitate manage their activity.

KEY WORDS: Schools · Management control · EFQM model, Balance scorecard.