Uztaro

Ekonomia Sozialeko erakundeetan (ESE), helburu ekonomikoak helburu sozialak lortzeko tresna edo bitarteko bat besterik ez dira. Horixe litzateke bi helburu mota horien artean dagoen oreka: helburu ekonomikoen garrantzia baina helburu sozialen lehentasuna. Oreka hori kudeatzeko, ESE-ek neurketa-tresna propioak landu behar dituzte. Gure ustez, tresna horiek kudeaketarako adierazleen sistemak dira (KAS). Lan honetan, ESE mota zehatz baten kasua aztertuko dugu, Ikastolen kooperatiba-esperientziaren kasua. Balanced Scorecard delakoan oinarrituta, KAS berritzaile bat proposatzea izango da gure ekarpen nagusia, zehazki, kudeaketarako lanabes integrala, erabilerraza eta koherenteagoa erakundeen balioekin: Ikastolen Kudeaketa Orekatuaren Sistema.

Gako-hitzak: Ekonomia Soziala -- Kooperatibismoa -- Ikastolak -- Kudeaketaren kontrola -- Kudeaketarako informazio-sistemak -- Kudeaketarako adierazleen sistemak -- Balanced Scorecard

[Title]

[Abstract]

In the Social Economy Organizations (ESO), economic goals are nothing but an instrument or a means to achieve social goals. This should be the balance between these two objectives: the importance of economic objectives but the priority of social objectives. To manage this balance, there is a need for ESO to take its own measurements. We understand these tools to be Management Indicator Systems (MIS). In this article we will nalyze the case of a certain type of ESO, such as the cooperative experience of the Ikastolak. Based on Balanced Scorecard, our key contribution will be to propose an innovative MIS, a comprehensive and easy-to-use management tool, more consistent with institutional values: the Ikastolak Balanced Management System.

Key words: Social Economy -- Cooperativism -- Ikastolak -- Management control -- Management information systems -- Management indicator systems -- Balanced Scorecard