Abstract

FAGUNDES, JAIR ANTONIO; CRESPO SOLER, CRISTINA; RIPOLL FELIU, VICENTE  and  FERREIRA, MARIA LEONOR. INDICATORS FOR THE MANAGEMENT OF POWERS: A STUDY OF TWO CASES IN SPAIN. Rev.fac.cienc.econ. [online]. 2015, vol.23, n.2, pp.109-121. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1610.

The aim of this article is to explore the indicators for the management of two private schools in Spain. Data collection was done through interviews, direct observation of researchers and analysis of internal documents of educational institutions. In the end it was possible to identify the indicators of management, financial and non-financial, according to the four perspectives of the Balanced Scorecard (CMI Spanish acronym). We conclude that case one uses 34 indicators, of which 12 are Financial 10 are related customers, 10 are of the internal perspective and only two are related to personal development ; in case two 41 indicators are used , with 10 financial , 11 for customers , 11 of the internal processes and 9 related to personal development . These results are in line with the results obtained from other investigations at international level.

Keywords : Management Indicators; Powers; Balanced Scorecard; Spain.

        · abstract in Portuguese | Spanish     · text in Portuguese     · Portuguese ( pdf )