IIUUD£I[ PHUONG THilfC QUAN LJ THEO BANG DIEM CAN BANG VA ONG DUNG VAO QUAN LJ THUC HIEN CHIEN LUOC PHAT TRIEN GIAO DUC 2011 2020 6 VIET NAM 1 Khll quit v l Bing diem d n bing Bdng diem d n b ing {Bal[.]
IIUUD£I[ PHUONG THilfC QUAN LJ THEO BANG DIEM CAN BANG VA ONG DUNG VAO QUAN LJ THUC HIEN CHIEN LUOC PHAT TRIEN GIAO DUC 2011-2020 VIET NAM TS.NGUYINBATHAI Trung Ilm Nghien ciiu Tdm II hgc vd Gido due hgc Khll quit v l Bing diem d n bing Bdng diem d n b i n g {Balanced Scorecard - BSC) la phuong phdp qudn li hidn dgi dya t r i n k l hoach chiln lupc, theo dd djnh hudng phdt t r i l n cOa td chdc dupe the hien bdng cdc chl t i l u , cdc k i t qud ddpe td chiJe dd xdy dyhg mpt cdch hdi hda, d n ddi dda t r i n ele lya chpn du tidn quan trpng cOa td chdc, doanh nghiip Cha dd md hinh Balanced Scorecard td Robert S Kaplan, gilosdehuydn n g l n h k i t o l n v l q u I n trj tai Trudng kinh doanh Harvard, kidm ddng chd tjeh t i p dodn Palladium Cdng trinh nghidn cdu x u l t sic nhat vd ed t i m I n h hudng sau rdng n h l t sy nghidp cQa dr)g cting ddng nghidp David Norton eho tdi Id md hinh Sa/aneedScorecard-6dng d i l m cdn £>dngcdng cy chuIn hda gida chiln Idpc vd hogt ddng ctia td chUc Cudn sdeh "Bdng d i l m d n b i n g : Biln chiln tape thinh hanh ddng" ciia hai dng d l dypc djch 22 thUtieng v l gidnh gidi thudng Witdman ndm 2001 Hilp hdi Ke todn Hoa Ki (AAA) trao tang vl tinh thiet thuc ci^a nd He thdng ndy giup djnh hUdng hdnh vi ciia toan bp cdc he thdng cdng ty - giup mpi ngudi cCing hudng tdi muc tidu chung cung nhu su phdt trien ben vdng eCia doanh nghidp, tdm CO sd cho hd thdng qudn li v l d i n h g i l edng vide Khai niem BIng diem d n b i n g ngdnh k l toan qudn trj da tao Idp n I n d i l m khdi d l u cho khdi nidm v l myc tieu tdng t h i ciia mpt doanh nghidp td tgo gia tri kinh t l ddi han Do vdy, mac du nhtmg Iddng tdi diinh v l hilu qud cua doanh n g h i l p hdng quy, hang nam sd van dupe sd dyng d l eung d p mdt b i o eao vi hidu qui hoat ddng hidn thdl, nhdng nhijfng thudc tai chfnh n l y d n phdi ddpe b d sung b i n g nhCihg n h i n td tde dOng tdi hidu q u i tai chfnh ddi hgn NhCmg nhdn td ndy - die bidt nhCmg n h i n td ciia ca hdi tang trudng - ddi hdi nhdng thudc khIe ngoai cdc thudc tdi ehinh da cd Noi d u n g qudn li theo Bdng diem can bang Cich thde p h l n logi d l u tiln da xdc djnh ddpe bdn khfa egnh cdc myc tidu hidu q u i cda doanh nghidp, cda mpt td chdc b i t kl ndo la: - Chl so tai chinh: chiing ta tao gid tri cho cd ddng nhd t h i nao? - Chl sd khdch hdng: khdch hdng mdi vd khieh hdng hidn tai cd gid trj gl ddi vdi chung ta? - Chl sd ndi tai ciia td chdc: nhdng quy trinh n I o chung ta d n vuot trpi d l dat dupc nhimg muc tidu v l tdi ehlnh v l khdch hdng? - Chl sd n h i n thUe vd ddi mdi: chung ta cd t h i t i l p tue hoan thidn vd tgo g i l trj gl tUdng lai? Bdn khfa egnh ndy cho phdp cdc doanh nghidp vd cdc td chUcxdc djnh rd nhdng myc tidu can b i n g hidu qud tdi chlnh n g i n hgn vdi nhung n h i n td cda CO hdi tdng trudng dai hgn ddi vdi hidu q u i tdi chinh tuong lai Nhuhg nghldn cdu gan d l y eho t h l y phdong phdp bdng diem cdn b i n g da vUpt xa hon khudn khd mpt he thdng ludng d i tiln Mpt sd doanh nghiep dang sd dyng nd nhU mdt he thdng q u I n If trung t i m eOa hp NhCmg don vj kinh doanh chuyin sd mdnh vd nhdng mue tidu chiln Idpc va nhidm vy eOa ho thdnh nhdng thude hoat dpng ed the eho thay dupc sy quan trpng cOa vide tao lap nhtmg mdi quan he mdi vdi khaeh hang vd sd VUpt trpi mdt sd luong ele quy trinh npi bp rpng Idn lion Nhdng hd thdng lUdng hidu qud hien thdi, bao gdm nhCmg he thdng dug dupc cdc nhan td tdc dpng tdi quy trinh theo phuong phap truyin thdng cung chf mdi t i p trung vao vide hodn thidn d c quy trinh hidn tai PhUOng phap bang d i l m d n bdng khdng ehl thiet l i p cdc uu tidn di hodn thidn d c quy trinh quan trpng nhat ma nd cdn xdc dinh dupe d e quy trinh h o l n t o l n mdi can phdi ddpe t h i l t l i p d l dgt ddpe cdc myc tidu hidu qua cd tinii dpt phd ciia t d chdc ddi vdl khieh hang vd ed ddng Mye tidu eua d c thdde eCia bdng d i l m cd t h i dupe s d d y n g de xde djnh cde Uu tidn d c d y I n chuyin ddi va tdi co d u hogt dOng.Theo each ndy, nhiing nd lyc h i t minh ed t h i tdp trung vao vile ndng eao nhung quy trinh quan trpng v l mat chiln lupc ddi vdi thdnh edng eOa don vj kinh doanh BIng diem eung eung e l p nhCmg don vj ludng nhu g i l m thdi gian tiep eIn thj trudng vd nhimg chu kl hodn thdnh don hdng rCit n g i n nhCmg don vj lucmg ed t h i duoc sd dung d l ddnh g i l Ipi Ich cua nhdng d y I n chuyen ddi vd tdi Cd d u hoat ddng NhOfng thude khiln eho nhtJng dy I n chuyen ddi khdng ehl cdn don thuan Id StfeO-THANfi 5/2012*47 I S I TRAO Ddi nhdng hogt ddng d t gidm ehi phi mgnh md gida hai h$ thdng gilo dye cdng lip vd ddn Idp d Phuong phdp bing dilm d n bing edn cd t h i nudcta hpp nhlt vide tip kd hogch chiln tupe v l l|p k l 3.2 Dinh hUdng cdc chl so tdi chlnh vdf hii hoach quy hogt ddng, hai quy trinh quIn tf md trudc qui chi phi cho gido due dd cd tfnh ridng bi^t vd khdng t h i kit hpp dupe Vdl Xdc djnh cdc chl sd dlu tU, xdc dinh d c kholn quy trinh hpp nhlt ndy, vl$e t|p k l hogch chiln lupc chi phi vd hi^u qud tdi chfnh gilo dye theo tin ddi han dUdc tiln hdnh ddng thdi vdi qui trinh l|p suit dlu tu hdng ndm, ndm, 10 nim vd cdng khai k l hogch ngin quy hdng nim Kit qud cOa quy trinh minh bach cho xa hdi II nhdng trdch nhi|m dgo dtfc ndy td mdt tdp hpp cdc thUde hogt dOng vd nhung v l nghia vu phdp tf cCta ngdnh gido dye ddi vdi nhin mye tilu phdi dat dupe nlu don vj kinh doanh thyc din Cdc ngudn thu cho gilo dye td nhd nUOc, tU hlln ddng d c kl hoaeh ddi han Trong nim, nhdng nhdn ddn, tU vay nude ngodi d n dupe edng khai ddnh gid hdng thing v l hIng quy khdng ehi tdp cho todn x l hpi Xde djnh rd d e djnh mdc ehl phi trung vdo hidu qud dddi gidc dp ede myc tidu tdi theo ti I | sd hpc sinh di hoc nhIm bio ddm tinh chfnh md cdn t|p trung vdo vide lilu nhdng myc cdng bdng tdi chinh gido dye tidu trudc mdt dupe d|t i:a hogt dpng tip 3.3 Dinh hUdng cdc chl so dSl mdi ndi bi ngdn quy truyin thdng nhu hilu qud khieh hdng, ngdnh gido due ktid ndng eiia quy trinh ndi tgi, sy ddi mdi, d l tiln vd Ddi mdi ndi bp ngdnh gido dye trdn nhilu nhdn thdc thay ddi ngddi lao dPng cd dgt ddpe hay phuong di§n nhIm thfch Cmg vdi vide phyc vu nhu khdng Nhdng nh|n djnh dd sd ddnh gid xem ddn vj clu phdt triln cOa xd hpi II mdt cht sd mang tinh kinh doanh edn hoat ddng theo diing dudng hddng chiln lupc Mudn ndng cao chit lupng gilo due dd de d l dgt ddpe nhdng myc dich chiln Idpc ddi thi trudc hit ngdnh gido dye phdi Id ngdnh ed chit hgn khdng lupng eao v l nhilu mdt Dly Id chit lUpng thdc su, chd khdng phdi chit tdpng mang tfnh hinh thdc cOa eln''bdnh Sd do: Md hinh qudn II bdng Bdng diim cdn bdng thdnh tich" 3.4 Dinh hudng cdc chl so hpc tdp vd thUCh cdc sdng kiin chuyin mdn gido due De d ^ dng nhCihg ddi hdi ngdy dng cao eiia xd hdi, ngdnh'gldo dye phll trd ndn nang ddng vl sdng khMt hkig tao Ngddi tiily Igi cdng d n phll hpe tip d l trlnh tyt nhfnOtik Tim nh)n •tOAinM hlu, mdi nhd Xrudng d n trd thdnh mdt td chdc hpc kh«ch Kh6kMn \>tf< "h# t|p vd sdng tgo Ngdnh gido dye d n phdt huy ndng thich ih lie lyc sdng tgo cCia tudl t r t chl cd nhdvly thi ehlln lopc phdt triln gilo dye mdi dl vdo cudc s ^ g xa hdi 4.Kltlu$n UnhvviqulnHnWbf Nhlnl^rctMchC Bdng dilm d n bing Id mpt thinh tyu eOa khoa doln U L Wnh dtng mlnhbfch hpe quIn II; Cmg dyng phuemg thCnc bdng dilm eIn bing II cdng cy hdu hidu nhIm qudn If thdnh edng SCrdung bing dilm d n bing quin If chiln lupe phlt triln gido dye Vilt Nam trin d binh chiln lupc phit triln gilo due diln vT md vd vi md Xly dyng Kl hogch Chiln type phlt triln gido dye Vidt Nam theo djnh kl 10 nim, chdng ta ed t h i TAILIEUTHAMKHAO sd dyng phuong thyc Bdng dllm d n bing d l qudn Paul R Niven,fiotoncedScorecfl«/,NXB Tdng If vile thyc hidn ehlln type theo hudng uu tidn nhu hppTP HCM, 2009 sau: Hubert K Rampersad, Personal Balanced 3.1 Dinh hudng cdc cM si khdch hdng vdphifc Scorecard, NXB Lao ddng xl hpi, 2008 vux&hpi Vidt Nam, khdi nidm khdch hdng cCia gilo SUMMARY duc-ddo tgo chda dupe hinh thdnh mdt deh rd ndt, The writer introduces the balanced scorec vly d c kholn ddng gdp tiln thul cOa nhin ddn and its application into the management o cho nha nude chl dupc cung d p cho cdc trudng implementation of education development strate cdng lip, edn d c trudng din lip khdng dupc hd try our country kinh phf Dilu nly gly tinh trgng bit binh ding ^^^^ - K H O A Hpc GIAD DVC \ ^^^^ ... chiln lupe phlt triln gido dye Vilt Nam trin d binh chiln lupc phit triln gilo due diln vT md vd vi md Xly dyng Kl hogch Chiln type phlt triln gido dye Vidt Nam theo djnh kl 10 nim, chdng ta ed... ehlln type theo hudng uu tidn nhu hppTP HCM, 2009 sau: Hubert K Rampersad, Personal Balanced 3.1 Dinh hudng cdc cM si khdch hdng vdphifc Scorecard, NXB Lao ddng xl hpi, 2008 vux&hpi Vidt Nam, khdi... ddnh gid xem ddn vj clu phdt triln cOa xd hpi II mdt cht sd mang tinh kinh doanh edn hoat ddng theo diing dudng hddng chiln lupc Mudn ndng cao chit lupng gilo due dd de d l dgt ddpe nhdng myc