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Т.С. Орлова
профессор кафедры Экономики предприятий, д-р филос. наук, Уральский государственный экономический университет
T.S. Orlova
professor of Department of Enterprise Economics Ural State University of Economics (otsdom@mail.ru) И.С. Савицкая магистр кафедры Экономики предприятий Уральский государственный экономический университет
I.S. Savickaya
master of Department of Enterprise Economics Ural State University of Economics (renies@yandex.ru, 89995698439)
ПОВЫШЕНИЕ ЭФФЕКТИВНОСТИ ДОШКОЛЬНОЙ ОБРАЗОВАТЕЛЬНОЙ ОРГАНИЗАЦИЕЙ ПОСРЕДСТВОМ ПОСТРОЕНИЯ СБАЛАНСИРОВАННОЙ
СИСТЕМЫ ПОКАЗАТЕЛЕЙ
Аннотация. В современных условиях быстро растущей конкуренции на рынке образовательных услуг, базовыми факторами успешного развития организации становятся рациональность структуры и эффективность процессов управления во всех ее элементах и подсистемах. В данной статье авторами рассмотрены основные факторы эффективности организации и сущность системного подхода к управлению эффективностью фирмы. Рассмотрены история создания и отличительные особенности использования сбалансированной системы показателей (ССП) в управлении эффективностью фирмы. Указаны этапы внедрения и использования сбалансированной системы показателей в организацию. Раскрыто содержание каждой из проекций системы. Определены факторы успеха стандартной дошкольной образовательной организации. Определена миссия стандартной дошкольной образовательной организации (детского сада). Осуществлена адаптация сбалансированной системы показателей для частной дошкольной образовательной организации в связи с ее миссией в целях повышения ее эффективности управления. Основными перспективами системы определены финансовая, клиентская, процессная, а так же обучения и роста. В рамках каждой из перспектив системы сбалансированных показателей определены отдельные стратегические цели, мероприятия по их достижению, ключевые показатели эффективности и связующие инициативы. Основными целями частной дошкольной образовательной организации заданы: увеличение прибыли организации, увеличение числа клиентов, улучшение системы планирования и организации предоставления услуг, повышение квалификации персонала и улучшение материально-технической базы. Сделан вывод о том, что применение сбалансированной системы показателей эффективно как для крупных фирм в форме разработки специализированного программного обеспечения, так и для малых организаций в общем виде без специализированного программного обеспечения, особенно в условиях ограниченного бюджета.
Annotation. In modern conditions of rapidly growing competition in the market of educational services, the rational structure and efficiency of management processes in all its elements and subsystems become the basic factors for successful development of an organization. In this paper, the authors explore the main factors of organizational effectiveness and the essence of a systematic approach to the effectiveness of firm management. Also, the authors reviewed the history of creation and the distinctive features of the use of a Balanced Scorecard (BSC) in the performance management
of the company. The paper describes the stages of implementation and use of a BSC in the organization. The content and main characteristics of each perspective in the balance scorecard are disclosed. The mission and basic success factors of a standard pre-school educational organization (kindergarten) are identified. The BSC is adapted for a private pre-school educational organization in connection with its mission in order to improve its management efficiency. The main perspectives of the system are financial, client, process, as well as learning and growth. Selected strategic objectives, measures to achieve them, key performance indicators and linking initiatives within each of the four perspectives of the balanced scorecard. The basic goals of a private pre-school educational organization are: increasing the organization's profits, increasing the number of clients, improving the system of planning and organizing the provision of services, staff development and improving the material and technical base. It is concluded that the use of a balanced scorecard is effective both for large firms in the form of developing specialized software and for small organizations in general without specialized software, especially in a limited budget.
Ключевые слова: эффективность управления, системный подход, сбалансированная система показателей, дошкольная образовательная организация.
Keywords: management efficiency, performance, system approach, balanced scorecard, private pre-school educational organization.
1. Introduction
Importance and relevance of the research topic is determined by the role of the education system as one of the priorities in the development of individuals, social groups, society and the state, including the economic life of society. At the same time, the educational sphere itself should correspond to current development trends and use modern tools in its operation, including it in the process of organizing efficient economic activities. So, in modern conditions of rapidly growing competition in the market of educational services, the rational structure and effective management process in all elements and subsystems of an organization become the basic factors for its successful development.
In 1989 D. Scott Sink identified the main factors of a company's performance: efficiency, quality of goods, work, services, productivity, quality of working life of employees and innovation [1, p.5-6]. However, at the moment, often, the assessment of the effectiveness of the management of a firm is limited to an analysis of its financial and economic condition, which is fundamentally wrong, since it takes into account only quantitative performance indicators and does not affect the qualitative ones. Thus, the modern theory in the field of management determines the need for a multilateral impact on the company, as a dynamically developing system, the elements of which are interconnected and interdependent. Therefore, the organization's performance management, covering all aspects, is a multi-criteria task requiring the application of a systematic approach.
A systematic approach to managing the performance of a company means evaluating a large amount of information of a different nature using universal and unique indicators. The result of the application of system solutions in the management of the company's performance is the use of a Balanced scorecard (BSC), which was developed back in 1990 by David Norton [2, p.116]. BSC allows managers to link the company's strategy with a set of interrelated indicators that are individually designed for different levels of management and are interconnected. The main purpose of the system is to strengthen the business strategy, its formalization, conduct and report to each employee of the company, provide monitoring and feedback in order to track and generate organizational initiatives within the structural units. At the same time, the BSC includes financial indicators as one of the most important criteria for evaluating performance, but emphasizes the importance of non-financial indicators.
The balanced scorecard system has been repeatedly used to improve the efficiency of state and commercial organizations, which is confirmed by a multitude of economic researches [3-8]. However, this system has not previously been used to improve the performance of private pre-school educational organizations.
2. Methods
In the paper, the authors explore the possibility of using the Balanced Scorecard to improve the effectiveness of a private pre-school educational organization (kindergarten) using a modeling method, a systems approach, and a logical method. This paper is modified in MS Word 2007 and saved as a «Word 97-2003 Document» for the PC.
3. Results and discussions
The introduction and use of a balanced scorecard in an organization takes place in several successive stages: defining the organization's mission and vision, developing on its basis the main activity strategies, determining prospects and success factors for each of the strategies, determining performance indicators, methods for calculating them, and evaluation criteria development of appropriate action plans, as well as management and development of the established BSC.
And, starting from the stage of defining the main strategies, the entire activity of the organization is grouped into four main perspectives: financial, marketing (or customer), internal processes, as well as organizational capacity (learning and growth) [3, p.103]. Due to these perspectives, the management of the organization is able to determine the representations of shareholders and potential investors about the organization (the perspective of finance); to determine the idea of customers about the organization (customer perspective); optimize company's business processes (perspective of internal processes); to determine the possibility, directions and boundaries of the development of the organization; increasing company's efficiency and its value (perspective of organizational capacity).
The perspective of finance is one of the key components of the system, since financial results are the basic criteria for evaluating the current activity of an enterprise and, accordingly, its goals are increasing profitability, net cash flow and net profit.
The customer (marketing) perspective identifies key market segments on which the organization intends to focus its efforts, as well as key indicators for evaluating the effectiveness of its operation in this area (satisfaction, loyalty and retention of existing customers, acquiring new customers, market share and its dynamic). Thus, this perspective makes it possible to strengthen the organization's strategy in the field of marketing and sales in order to increase financial performance.
The perspective of internal business processes reveals the main processes in the organization to be improved and developed in order to strengthen its competitive advantages. The effectiveness of business processes determines the value of the company's offer, which affects on the number of attracted customers and the final financial result. After determining the key for the organization of business processes, begins the identification of factors affecting them, and the corresponding performance indicators. It should also be noted that the choice of key processes should be carried out from the position of current and potential efficiency, that is, innovative processes should be considered within the framework of this perspective first of all.
The perspective of learning and growth determines the infrastructure that an organization needs to ensure growth and development in the long term. That is, in order to secure a long-term presence in the market, an organization should invest in the training of its employees and information technology. The basic performance criteria in this perspective are the satisfaction and retention of employees, their skills and qualifications, the speed of information circulation and the generation of initiatives.
On the basis of individually defined performance indicators for the organization and subsequent comparison of their planned and actual values, management has the opportunity to evaluate the effectiveness of strategy implementation in the four main areas of the firm's activity. It should be noted that all the criteria for evaluating the four perspectives of the BSC are related. The chain of interaction is based on a causal relationship.
The balanced system of performance indicators by the authors of this paper was detailed for the standard private pre-school educational organization in connection with its specificity of work in the educational sphere. Preliminary, it should be noted that the mission of a standard pre-school educational organization is to create comfortable conditions for the realization of the right of every child to education and development by solving the following codirectional tasks:
• creating conditions for the intellectual and social development of children with different abilities, capabilities and at their own pace;
• education of a creative person, successful in life in a competitive environment;
• development of children's activity, curiosity and social adaptability;
• formation of motivational learning;
• creating a healthy psychological climate in the team and a comfortable and safe environment in groups.
In accordance with the mission of the standard pre-school organizations and taking into account the fact that the organization in question is a private, four basic strategies in the BSC perspectives are as follows:
1) in the financial perspective - increase profits;
2) in the perspective of customers - increase in the number of clients;
3) in the perspective of business processes - improving the system of planning and organizing the provision of services;
4) in the perspective of training and career growth - staff development and improvement of the material and technical base of the kindergarten.
The success factors for a standard pre-school educational organization are its territorial location (in an ecologically clean area, far from the highway and competing institutions); stable demand for services and customers loyalty; conducting informed promotional activities; a new, modern and educational standards-compliant material and technical base; qualified and competent personnel with professional experience; the presence in the state of highly specialized personnel; variety of provided services, covering the differentiated needs of children. Moreover, if the territorial location is a pre-set parameter, which the already existing pre-school educational organization cannot influence without significant financial and labor costs, for example, opening subsidiary in other points of location, then all other specified factors are available for system regulation.
The results of the adaptation of the balanced scorecard to the conditions of the pre-school educational organization are reflected in table 1. What is more, the system is ready for use and only requires the introduction of planned and actual indicators of the organization's activities.
It should be noted that the consistency of the strategic goals of some perspectives with the initiatives of others reflects the interconnection and interdependence of these perspectives. In particular, perspective of finance with perspectives of customers and internal processes; customers perspective - with perspectives of finance and training and career growth; perspective of business processes - with perspectives of finance and training and career growth; perspective of training and career growth - with perspectives of clients and business processes.
4. Conclusions
Thus, the authors of this work carried out a successful adaptation of the BSC to improve the efficiency of management activities of the private pre-school educational organization of the standard form. It should be noted that the degree of informatization in the process of using the BSC in organization is increasing now. That is, specialized software that increases the degree of automation of work with the system is developed and implemented. However, such events are naturally associated with additional costs. At the same time, using the BSC in a general way without software, especially in conditions of a limited budget of a small business, is also effective.
Table 1 - Balanced scorecard
'or private pre-school educational organization
Perspe-ctive
Stra-tegy
Measure
Indicator
Plan
Fact
Devia-tion
1
2
3
Increase the income of the organization, including from:
Payment for child care
Total income from child care
Payment for educational services, including by type of service:
Total revenue from educational services
1. Physical development services for children
income from physical development services for children
2. Intellectual development services for children
income from intellectual development services for children
3. Art development services for children
income from artistic development services for children
4. Health services
health care income
Optimization of the organization's costs, including:
Supervision and care of children
Costs of child care
Educational services, including by type of service:
Costs of educational services, including by type of service:_
1. Physical development services for children
costs of physical development services for children
2. Intellectual development services for children
cost of services for the intellectual development of children
3. Art development services for children
costs of services for artistic development of children
4. Health services
costs of health services
Maintain loyalty of existing customers through quality management and range of
customer satisfaction with the range of services
number of complaints per month
customer satisfaction with service quality
Attraction of new clients
customer satisfaction with pricing policy
advertising costs
improving the quality of provided services
customer loyalty level
ni
S £
£ S e rp
a M
optimization of the range of provided services
number of services introduced in the current year
introduction of innovative teaching methods
introduction of information technologies in the educational process_
number of educational services with the use of information technology_
number of employees with higher education
staff development
number of employees who have undergone retraining or advanced training
value of fixed assets put into operation in the current year_
improvement of material and technical base
depreciation of fixed assets
value of inventories taken into account in the current year
introduction of information technology
number of users of information systems
number of software package users
4
5
6
7
8
9
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А.В. Полянин
профессор кафедры «Менеджмент и государственное управление», доктор экономических наук, Среднерусский институт управления - филиал РАНХиГС
A.V. Polyanin
professor of the Department «Management and public administration», doctor of Economics, Central Russian Institute of management-branch of RANEPA
(polyanin.andrei@yandex.ru) А.В. Щеголев
начальник научно-организационного отдела, Среднерусский институт управления - филиал РАНХиГС
A.V. Shchegolev head of research and organization department, Central Russian Institute of management-branch of RANEPA
(shchegolev_alex@mail.ru)
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