QUAN TRj - QUAN LY
DANH GIA THANH QUA HOAT DONG CUA TRlTCfNG DAI HOC NONG LAM^
TP. HO CHI MINH: AP DUNG BANG DIEM CAN BANG (BSC)
• PHAM THU PHl/dNG, MAI D I N H QUY, BUI CONG LUAN, N G U Y I N TH! NGOC HA
TOM TAT:
Bang diem can bang (BSC) la mot y tu'dng quan tri xua't sac cua hai tac gia Robert S.
Kaplan va David P. Norton, ra ddi tff nhffng nam cud'i the ky 20 nham giiip cac td chffc chuyen sff menh, tam nhin va chie'n liTdc thanh cac muc tieu va tbirdc do cu the trong bd'n phffdng dien tai chinh, khach hang, qui trinh hoat ddng ndi bd va hoc hdi phat trien. Bang diem can bang cua Trffdng Dai hoc Ndng Lam TP. Ho Chi Minh difdc xay dffng dffa tren nen tang ly thuye't, dac diem boat ddng ciing nhu" cdng tac do Iffdng thanh qua cua Trffdng.
Tren ccJ sd nghien cffu sff menh, tam nhin va chien lu'dc cua Trufdng, tac gia da dffa ra muc tieu va cac thu'dc do hinh thanh Bang diem can bang de do lu'dng thanh qua boat ddng cua Trirdng Dai hoc Ndng Lam TP. Ho Chi Minh. Van dung BSC de do Iffdng thanh qua boat dong cua Tnrdng Dai hoc Ndng Lam TP. Ho Chi Minh la mdt nhu cau can thie't giup Tru'dng cd the huy ddng nguon lffe mot each td't nha't nham thffc hien cac muc tieu va danh gia thanh qua boat ddng theo nhffng muc tieu da dffdc cu the hda.
Tff khoa: Bang diem can bang, do lu'dng, thanh qua hoat ddng, TriTdng Dai hoc Ndng Lam TP. Ho Chi Minh.
1. Dat van de
Trong mdi tru'dng hdi nhap qud'c te, van de canh tranh la mot thach thffc Idn vdi moi to chffc, tff td chffc kinh doanh cho de'n cac ccf sd giao due. Sff canh tranh de'n tff rat nhieu ye'u to' nhff tai chinh, khach hang, cdng nghe, con ngffdi. Chinh qua trinh canh tranh dd da lam cho cac td chffc mud'n ton tai va phat trien thi phai ddi mdi tff cdng nghe de'n quy tiinh quan ly. Giao due dai hoc ludn la ITnh vffc hoi nhap tien phong bdi dd chinh la dong Iffc thuc day sff phat trien cua moi qud'c gia. Ben canh nhffng ddng gdp va thanh tffu, giao due dai hoc nffdc ta
dang ddi mat vdi nhffng thach thffc to Idn nhif cha't Iffdng dao tao cdn tha'p, chu'a tu'dng xffng va dap ffng difdc nhu cau cua kinh te - xa hoi; each thffc do lifdng thanh qua boat ddng cua cac tru'dng dai hoc cdn nhieu dieu ba't hdp ly; chffa phat huy tdi da sff sang tao cua ddi ngu can bo, giang vien, sinh vien.
Hien nay, BSC sff dung rdng rai trong nhieu loai hinh doanh nghiep thuoc nhieu nganh nghe khac nhau, d ca td chffc ldi nhuan lan td chffc phi ldi nhuan. BSC da du'dc hdn mot nffa cac doanh nghiep trong danh sach Fortune 1000 ffng dung ke tff nam 1996 va dffdc chap nhan rong rai va hieu qua tdi
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TAP CHi CONG THlTdNG
mffc mdi day dffdc Tap chi Harvard Business Review xe'p vao mot trong 75 y tffdng cd anh hffdng nha't cua the ky 20 (Kaplan, R.S. & D.P. Norton, 1996). BSC la mot cdng cu nham chuyen hda sff menh, tam nhin va chien Iffdc cua td chffc thanh nhffng muc tieu va thffdc do cu the thdng qua viec thie't lap mdt he thdng do lu'dng thanh qua hoat ddng trong mot td chffc tren 4 phifdng dien tai chinh, khach hang, boat dong kinh doanh noi bd, hoc tap va phat trien.
De thich ffng va bat kip vdi sff tie^n bo cua cac tnfdng dai hoc trong khu vffc va tren the gidi thi Tnfdng Dai hpc Ndng Lam TP. Ho Chi Minh can phai xay dffng cho minh md hinh do Iffdng thanh qua boat ddng td't nha't. BSC la mot cdng cu phil hdp trong viec do lifdng thanh qua hoat ddng toan dien cho Trifdng Dai hoc Ndng Lam TP. Ho Chi Minh. Ap dung BSC de danh gia thanh qua boat ddng cua Tnfdng Dai hoc Ndng Lam TP. Ho Chi Minh la muc tieu chinh cua nghien cffu nay.
2. N6i dung cua BSC
2.1. Su cdn thiet dp dung BSC trong td chUc thuoc khu vUc cong noi chung vd tdchUc gido due noi rieng
Ap dung BSC trong do Iffdng thanh qua boat ddng cua cac td chffc kinh doanh da trd nen phd bie'n tren the gidi va d mot sd doanh nghiep tai Viet Nam. Tai Viet Nam mot sd doanh nghiep nhff ICP, Kinh Dd, Gia'y Sai Gdn, Ngan hang ACB, Tan Hiep Phat, Searefico... da ffng dung BSC. Cac td chffc thuoc khu vffc cdng ciing can phai cd he thd'ng quan ly chie'n lifdc va he thd'ng do lu'dng de truyen dat va thffc hien chie'n lifdc cua ho. Tru'dc khi cd BSC, bao cao hoat ddng cua td chffc cdng chi tap trung vao cac thffdc do tai chinh, nhifng cac td chffc nay khdng the danh gia du'dc thanh qua hoat ddng cua ho chi bang cac thifdc do tai chinh vi thanh cdng cua ho phai dufdc do lu'dng bang hieu qua trong viec cung cap ldi ich cho cac ben lien quan. Viec sff dung cac tbufdc do phi tai chinh trong BSC se cho phep cac td chffc cdng cd the danh gia thanh qua cua hg vdi cac ben lien quan (Kaplan et al, 2012).
Theo Northcott et al (2012), viec trien khai BSC la mot cdng cu quan ly hieu qua cho cac td chffc thuoc khu vffc cdng, nghien cffu cung chi ra sff can thie't phat trien mot khudn khd dffa tren BSC de do Iffdng hieu qua boat dong cua cac cd sd giao due.
2.2. BSC trong to chiiCc thuoc khu vUc cong Theo Niven (2008), md hinh BSC cho td chiic thuoc khu vffc cdng (Hinh 1), phufdng dien tai chinh khdng phai la muc tieu chinh cua td chu'c thuoc khu vffc cdng, mdi td chffc deu xua't phat tif siJ menh cua minh de vach ra cac chie'n lifdc hanh dong, chie'n Iffdc dffdc xay dffng tap trung vao viec tao ra gia tri gi cho khach hang de hoan thanh si!
menh cua td chffc, de hoan thanh muc tieu trong phu'dng dien khach hang cac chie'n lifdc tap trung vao phifdng dien quy tiinh boat ddng ndi bo va quy tiinh hoc hdi phat trien. Giang vien va nhan vien can difdc khuye'n khich tham gia vao viec hoc tap nang cao nang lffe chuyen mdn nham cai thien cac chi tieu chat Iffdng, dieu nay cd the trd thanh nen tang cua phffdng dien hoc bdi va phat trien. Cac to chffc cd nhan vien nhif vay se cd the cai thien cac quy trinh boat dong noi bo, nham nang cao hieu qua quan ly va lam hai long khach hang. Phifcfng dien tai chinh dat cud'i cdng trong ban do chien lifdc cua BSC, cac td chffc cdng can cd chien lu'dc quan ly va phan bd mot each hieu qua nguon life tai chinh cua minh de duy tri hoat ddng va cai thien chat lifdng cd sd vat chat ciing nhif thu nhap cho nhan vien, tao dong Iffc thuc day hoan thanh cac muc tieu d cac phffdng dien tren.
Hinh 1: Bang diem can bang thuc hi$n trong tochdc cong va phi tai nhu$n
Lam Ihc nkidc lien kcl nhin viin vi cai ilucn iii san v6 hinh dc o6
ih^ ho tiv chien livTc"*
Ngudn: Niven, P.R., 2008. Banlancedscorecardstep-by- step for government and nonprofit agencies. 2nd ed. Nev Jersey: John Wiley & Sons, p.32.
2.3. Ap dung BSC trong cdc to chUc gido due dai hoc tai Viet Nam
Khach hang cua cac td chffc giao due la mot va'n de cdn dang dffdc tranh cai. Theo Nguyin Hffu
qUAN TR! - QUAN LY
Quy (2010) thi y kie'n cua cac thanh vien nhff giang vien, chinh tri gia, phu huynh, sinh vien, hoc vien tff nam 1 de'n nam cud'i, cffu sinh vien, giam dd'c cac sd giao due va dao tao, chuyen vien sd giao due va dao tao, phdng giao due va dao tao cac quan huyen, tinh thanh phd nay, dac biet la y kie'n cua dai dien sinh vien, hpc vien goi chung la
"ngffdi hoc" rat cd gia tri trong viec hoach dinh chie'n lu'dc phat trien cua nha trifdng, xay dffng chuan dau ra cua trifdng ndi chung va tffng khoa ndi rieng. Theo Kanji va Tambi (1999) de xua't rang khach hang cua td chffc giao due bao gdm ngffdi hoc, cha me, chinh phu va doanh nghiep. Ve nguyen tac ngufdi hoc la khach hang ndi bd, cdn chinh phu, doanh nghiep hay cac nha tuyen dung va cha me la khach bang ben ngoai, va ludn nha'n manh rang ngu'di hoc la khach hang quan trong nha't. Nhu" vay, khi van dung md hinh BSC trong cac td chffc thuoc khu vffc cdng de xay dffng md hinh BSC cho cac td chffc giao due dai hoc Viet Nam, thi "phffdng dien khach hang" se dffdc ddi ten thanh "phifdng dien ngifdi hoc".
2.4. Cdc muc tieu cua BSC vd Bdn do chien luac cdc muc tieu
Moi muc tieu cac td chffc deu xua't phat tff sff menh, tam nhin va chie'n lifdc, va mdi muc tieu d moi phffdng dien deu hu'dng ve viec hoan thanh sff menh, tam nhin, chie'n lu'dc.
2.4.1. Phuang dien ngudi hoc
Theo Chen et al (2006), thi muc tieu cua cac td chffc giao due dffdc phan thanh hai muc tieu chinh sau: Muc tieu thff nha't la "Nang cao sff hai long cua ngifdi hpc". De dat du'dc muc tieu nay thi viec xay dffng chie'n Iffdc va cac chi sd' do lu'dng phai du'dc xay dffng tap trung vao sff hai long ngifdi hpc.
Muc tieu thff hai la "Quang ba hinh anh Tru'dng hpc". Tuy nhien, khi xa hdi ngay cang phat trien, cdng cudc dao tao cung dang bilng nd tren khap the gidi, thi viec quang ba thifdng hieu cung la mot trong nhffng chie'n Iffdc quan trpng de gidi thieu vdi xa hdi ndi chung va nhffng ngffdi hpc, ngifdi cd nhu cau sff dung nhffng kie'n thffc tff nha trffdng ndi rieng, nham cung cd', khang dinh uy tin, vi tri cua cac td chffc giao due.
2.4.2. Phuang dien quy trinh hogt ddng noi bo
Theo Chen et al (2006), muc tieu cua phffdng dien quy trinh ndi bp gdm nhffng muc tieu chinh sau: Muc tieu thff nha't la "Thie't lap quy trinh phuc vu chat lu'dng cao"; Muc tieu thff hai la "Hoan chinh cac cd sd vat chat"; Muc tieu thff ba la
"Cung cap chat lifdng giang day xua't sac" day la mdt muc tieu quan trpng, khang dinh uy tin cua cac tru'dng dai hpc. Thdng qua sff cai thien quy trinh ndi bp nay se lam thda man nhu cau cua ngifdi hpc va lien ke't difdc vdi nhffng phffdng dien tru'dc dd.
2.4.3. Phuang dien hoc hoi vd phdt trien Hpc hdi va phat trien la phffdng dien nen tang cua BSC. Phifdng dien nay la ddng Iffc cho ba phifdng dien tru'dc de dat dffdc hieu qua boat ddng cua ddn vi. Theo Chen et al (2006), muc tieu chinh cua phifdng dien nay la: "Hpc tap va quan ly " giai quye't va'n de nay lien qua de'n cac muc tieu "thiic day cdng nghe thdng tin" va "thie't lap nen van hda td chffc", nhd vay ma td chffc cd the du'dc danh gia cao thdng qua cac boat ddng va hieu qua cua nd. "Dpi ngu nhan vien vdi chat lifdng cao" thffc hien bdi cac muc tieu "tang chat Iffdng nhan vien"
va "nang cao kha nang hanh chinh cua nhan vien".
2.4.4. Phuang dien tdi chinh
Muc tieu chinh cua cac tnfdng dai hpc cdng lap khdng phai la td'i da hda ldi nhuan nhu' cac doanh nghiep, nhifng vin phai dam bao tai chinh nhu" mot dieu kien tdn tai de phat trien. Theo Chen et al (2006), muc tieu chinh cua phffdng dien tai chinh la: tang ngudn thu, gia tang ty le sff dung tai san, giam chi phi ngudn nhan Iffc. Theo Niven (2008), thi nhffng van de can xem xet khi thie't lap muc tieu tai chinh: tie't kiem chi phi, cai thien doanh thu, hoan thien he thd'ng tai chinh.
3. Ap dung BSC de do Iffdng thanh qua hoat ddng tai Trffdng Dai hoc Ndng Lam TP. Hd Chi Minh
3.1. Xac dinh cdc muc tieu vd hinh thdnh bdn do chien lUffc cdc muc tieu
Can cff vao sff menh, tam nhin va chie'n lifdc phat trien cua Trffdng, tac gia xay dffng muc tieu cua bdn phffdng dien cua BSC va hinh thanh ban do chie'n lifdc cac muc tieu. (Hinh 2)
Cac muc tieu dffdc de ra xua't phat tff sff menh.
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TAP CHi CONG THIflJNG
Hinh 2: Ban do chien luac cac muc tieu dia BSC
SHr m^nh: ddo t^o ngudn nhdn Itec c6 chdi lutmg vd trinh d^ phu h^/p v&i nhu cdu cua xd A<9/ trong titng giai do^n phdt triin gdp phdn vdo
SV nehtdo CNH - H£>H ddt nu&c vd h6t nhdo thd tri&t
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Thu htlit ng\r6i hoc cA chAi hTTTig
8-
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tam nhin va chie'n lu'dc Trifdng Dai hpc Ndng Lam TP. Ho Chi Minh va lien ket vdi nhau thdng qua md'i quan he nhan qua. Vdi sff menh la dao tao ngudn nhan lffe cd chat lu'dng va trinh dp phil hdp vdi nhu cau cua xa hdi trong tffng giai doan phat trien, Tnfdng chi cd the dat difdc sff menh nay khi lam hai long difdc ngu'di hpc, thu hut va dao tao difdc nhffng ngifdi hpc cd chat lifdng. De dat du'dc muc tieu cua phu'dng dien ngifdi hpc, thi cac muc tieu cua phu'dng dien quy trinh boat ddng ndi bd va phifdng dien hpc hdi va phat trien phai difdc hoan thanh. Phifdng dien quy trinh boat ddng ndi bp vdi cac muc tieu tang cifdng cd sd vat chat, nang cao chat lu'dng dao tao, tao dieu kien cho CBVC du'dc hpc hdi va nang cao trinh dp, cdng nghe thdng tin hda trifdng hpc se thiic day lam tang sff hai long cua ngu'di hpc. Phu'dng dien hpc hdi va phat trien se thiic day viec hoan thanh cac muc tieu cua phu'dng dien quy trinh boat ddng ndi bd va phu'dng dien ngu'di hpc nhu" tang chat lu'dng giang day va nghien cffu, ddng thdi gia tang sff thda man cua ngifdi hpc,... Cud'i ciing, phffdng dien tai chinh la ngudn Iffc can thie't de thiic day phu'dng dien hpc hdi va phat trien ddng thdi cai thien quy trinh hoat ddng ndi bp, nham dap ffng nhu cau cua ngu'di hpc.
3.2. Xac dinh cdc thUdc do, chi tieu vd hdnh dong Ban dd chie'n lu'dc bao gdm cac muc tieu, nhffng dieu ma td chffc phai lam td't trong tffng phu'dng dien de thffc thi chien Iffdc. Nhffng lam sao bie't du'dc chiing ta cd dat dufdc muc tieu da de ra
trong Ban do chie'n lifdc hay khdng? Cac thifdc do se cung cap cau tra ldi bang each danh gia tien trinh boat ddng cua td chffc. Cac thffdc do difdc lifa chpn phai diSn giai trffc tie'p tff cac muc tieu tren Ban do chien Iffdc. Xay dffng BSC vdi cac thifdc do ddi hdi cac td chffc phai can nhac lffa chon cac thffdc do phu hdp trong vd so' cac thffdc do co the.
De hd trd cho cac td chffc trong viec lffa chon cac thffdc do, Niven (2008) da du'a ra mot sd tieu chi nhif cac thffdc do phai lien quan de'n chien lifdc, de hieu, cd tinh dinh Iffdng, phai lien ket vdi nhau theo mdt chudi nhan qua va phai difdc cap nhat mot each thu'dng xuyen.
Can cff vao thffc trang do lifdng thanh qua hoat ddng cua Trffdng Dai hpc Ndng Lam TP. Ho Chi Minh difdc tdng hdp theo bdn phifdng dien ciia BSC, ciing vdi ban do chie'n lufdc cac muc tieu va cac thifdc do da de ra, tac gia de xua't cac chi tieu de do lu'dng viec hoan thanh cac muc tieu de ra.
De de xua't dffdc thu'dc do do lifdng viec thifc hien cac muc tieu de ra, tac gia dffa vao tinh hinh thifc te viec do lu'dng thanh qua tren cac phifdng dien boat ddng tai ddn vi va van dung nen tang ly thuyet trong nghien cffu cua Chen et al (2006). Cac chi tieu trong Bang 1 de'n Bang 4 difdc de ra cho nam hpc 2017 2018, can cff tren viec khao sat, thu thap thdng tin thff cap tff cac phdng ban, ket hdp vdi thd'ng ke md ta, phan tich, dinh lifdng de du'a ra chi tieu phii hdp vdi tinh hinh thffc te va co tinh kha thi khi thffc bien. Tie'p dd, tac gia de xuat cac hanh ddng thffc hien de thiic day qua trinh hoan thanh muc tieu de hinh thanh nen bang diem can bang cua Trffdng Dai hpc Ndng Lam TP. Ho Chi Minh tren 4 phu'dng dien trong nam hoc 2017
2018 (Bdng 1 - 4). (Ghi chii: phdn chi tieu tron Bdng 1 - 4: ddu "+ " Id the hien chi tieu miic tan^
hdng ndm; ddu "> " the hien de xuat chi tieu cao han). (Bdng 1, 2, 3, 4)
Trong mdi phffdng dien cua BSC deu di6n giai chie'n lu'dc thanh cac muc tieu giiip td chufc vachra con dufdng di cho tffng giai doan. Ddng thdi, BSC cung trinh bay cac tbufdc do de do Iffdng viec thi/c hien cac muc tieu da de ra. BSC nhan manh moi quan he nhan qua giffa cac muc tieu va thifdc do cua 4 phffdng dien. Viec trien khai ap dung BSC
QUAN TR! - QUAN LY
Bang 1. PhUdng di$n khach hang (ngudi hpc) Phaong di|n
Ngudi hpc
Muc tieu
Nang cao su hai long
cua ngudi hpc
Nang cao chat lupng
sinh vien tot nghiep
Thu hut ngudi hpc
CO chat lUdng
Thude do
Mdc dp hai long cua sinh vien qua
khao sat Ty le sinh vien tot nghiep
loai kha trd len Ty le sinh vien ra tradng c6 viec lam dung chuyen nganh
Diem chuan binh quan cac nganh
Chi tieu
>4,0
+ 1,5%
> 70%
+ (0,5 den 1)
Hanh d^ng thifc hi$n
- Khao sat mdc dp hai long cua sinh vien, giang vien, CBVC va nha tuyen dung.
- Phan tfch nguyen nhan va dUa ra giai phap neu ket qua khao sat thap hon chi tieu nham muc dfch cudi cung la nang cao sU hai Idng cua cac ben lien quan.
-Dieu chinh diem chuan nganh hpc cho phu hpp.
- Ban hanh bp chuan dau ra.
- Thuc hien nghiem tuc cdng tac coi thi, ra de, cham thi.
- Tang cudng tinh hieu qua cdng viec cua Phdng Cdng tac sinh vien va Trung tam hd"trp quan he doanh nghiep.
- Tang cudng cdng tac quang ba hinh anh trUdng hpc bang each thuc hien cac kenh tu van tuyen sinh, tham gia cac hoat dong doan the va hoat ddng td thien,...
- Cung cap chuong trinh giang day cd chat lupng nham thu hut ngUdi hpc va dao tao ra nhdng the he tUPng lai cd fch cho xa hoi.
Bang 2. PhUdng di3n quy trinh hoat ddng ndi bd Phuong di$n
Quy trinh ndi bp
Muc tieu
Cung cap chuong trinh
dao tao chat lupng
cao
Day manh NCKH, CGCN va Hop tac
qudc te
Cai thien cd sd vat chat va trang thiet b\
Thude do
Ket qua danh gia giang vien Sd sinh vien chfnh
quy/1 giang vien quy ddi Ty le nganh dat chuan
khu vUG va qudc te tren tdng sd nganh Sd lupng bai bao dupc dang
tren cac tap chi trong va ngoai nudc hang nam Sd liipng de tai NCKH &
CGCN hang nam Sd chuong trinh, duan hpp tac qudc te dUpc ky ke't
Dien tich san xay di/ng true tiep phuc vu dao tao
1 sinh vien
Chi tieu
>111
>4,0
25
15/54
>575
>100
+ 7
2,4 m^/
sinh vien
Hanh ddng thUe hi§n
Thue hien nghiem tue viee danh gia giang vien dmh ky Tuyen dung giang vien cd trinh dp thac sT trd len de tang giang vien quy ddi.
Tie'p tue xay dUng eae ehuong trinh giang day ehat lupng eao dat chuan khu vue va qude te.
Ddi mdi chuong trinh va phUdng phap giang day eho phu hpp vdi xu the cua xa - hdi.
Thuc hien quy ehe' eua Bd ve quy dmh sd gid NCKH/giang vien.
- Quy dmh ehe dd bat bude NCKH dd'i vdi giang vien Trudng.
- Ddi mdi eo ehe' quan ly va td ehdc NCKH - Xay dung nhdm NCKH da nganh.
Tie'p tuc xay dUng va thu hut eae chUOng trinh, dU an hpp tac qud'c te, dac biet ehu trpng vao nhdm nganh the manh eua Trudng.
Ra soat viee sd dung dat dai, tai san trong toan trudng tren CO sd quy hoaeh, bdtrf quan ly va sQ dung cd hieu qua.
- Chu trpng edng tae dau tU xay dung cd ban, sQa ehOa va mua sam ed sd vat chat kjp thdi theo nhu eau tdng don VL
So 14 Thdng 11/2018 157
TAP CHI CONG THIflfNG
Bang 3. PhUdng di$n hpc hoi va phat trien PhUdng di$n
Hpc hdi va phat trien
Mue tieu
Nang eao ehat lupng eua dpi ngu
giang vien va nhan vien
Nang eao nang lue he thd'ng thdng tin
Tao lap nen van hda
va lien ket to ehdc
Thude do
Mdc dp hai Idng cua giang vien va nhan vien qua khao sat Ty le giang vien ed hpe vj tien sy Ty le giang vien tham gia NCKH Ty le chuyen vien dupe bdi dudng
kien thde quan ly Ty le don vj dupe trang b\
phan mem chuyen biet Sd kenh dUdng truyen internet
dupe nang cap hang nam
Mufe dp hai Idng cua giang vien - nhan vien ve van hda va lien ket to ehde
Chi tieu
>4,0
22%
100%
100%
100%
1
>4,0
Hanh d^ng thUe hi$n
-Tuyen dung giang vien ed trinh dp thac sy trd len' va tao dieu kien cho giang vien nang cao hocvj va hpe ham.
- Quy dmh giang vien phai phan dau dat duochoc VI tien sy.
- Cd chinh sach dai ngd ngUdi cd hpc vj va ta ham cao.
- Quy dmh bat budc NCKH ddi vdi giang vien Thiet ke, cai dat va duy tri hoat ddng cua may ehu, he thdng mang vi tfnh dam bao he ttiong thdng tin cua Trudng hoat ddng lien tuc.
- Dau tu, nang cap phan mem ket hpp vdi dao tao,;
hudng dan sd dung phan mem chuyen dung.
Trang b\ day du trang thiet bi phuc vu giang day, nghien edu va lam viec.
- Cd ehinh saeh khen thudng, ky luat cdng bang va minh bach. - Tao mdi trUdng lam viec than ttiien;
va dan ehu.
Bang 4. PhUdng di$n tai chfnh PhUdng di$n
Tai chinh
Mue tieu
Dam bao ngudn kinh phi hoat dong
Da dang hda ngudn thu
Sddung hpp ly ngudn thu
Thude do
Tdng ngudn thu
Ty le thue hien du toan Ngan saeh so vdi du toan Bd giao
Ty trpng eae ngudn thu ngoai hpc phf - le
phf tren tdng ngudn thu hang nam
Ty le tang eua thu nhap tang them cue
CBVC hang nam Sd kinh phi tiet kiem
dupc hang nam
Chi tieu
sooty
120%
&100%
50%
10%
>50ty
1
Hanh d$ng thue hi§n
- Kien nghj Bd quan tam dau tu NSNN cap ehi thudng xuyen nham dam bao tdi thieu eae hoat ddng eua trudng.
Tang cudng hdn nOa edng tae lap ke hoach, du an ve dao tao, NCKH vdi he thd'ng ehi tieu, chi sd lupng hda danh gia chat lUdng va hieu qua de dupc Nha nude cap kinh phi dau tU phuc vu nhu cau dao tao dpi ngu can bd khoa hpe ky thuat ed ehat li/png cao,
- Dau tu phat then eae loai hinh dieh vu khoa hpc va djch vu dao tao phuc vu cdng ddng xa hdi, tang them ngudn thu td eae hoat ddng NCKH, lao ddng san xuat va eae djch vu hd'trp cho dao tao.
Keu gpi tai trd cua cac cdng ty, cd quan ed sd dung ngudn nhan IL(C do Trudng dao tao dudi hinh thdc cap hpe bdng, tai trp cho de tai nghien edu.
Tang eudng quan ly cdng tac tai ehfnh trong trudng va eae ddnvj true thude.
- Sd dung ngudn lue dung hudng, dung muc dfeh va theo dung luat tai chfnh hien hanh.
- Can xem xet tiet kiem ehi phi, han ehe nhOng ndi dung ehi khfing thue su can thiet.
QUAN TRj - QUAN LY
trong do Iffdng thanh qua boat ddng cua Trffdng Dai hoc Ndng Lam TP. Ho Chi Minh can cd cac bffdc tien hanh va Id trinh cu the. Cac bifdc trien khai ap dung BSC tai ddn vi se di tff theo trinh tff cac cdng viec nhff sau: (1) Hudng din thffc hien;
(2) Chuan bi cho sff thay doi; (3) Phat trie'n cac muc tieu va thffdc do cho tffng phu'dng dien de do Iffdng thanh qua hoat ddng; (4) Dam bao cac muc tieu va thffdc do da trien khai du'dc truyen dat thdng sud't trong Trffdng; (5) Vach ra hanh ddng thffc hien; (6) Phan tang BSC xuong cac cap ben du'di; (7) Theo ddi, danh gia va dieu chinh.
4. Ket luSn
BSC mac dii du'dc thie't ke cho linh vffc kinh doanh, cd the khang dinh BSC ciing la md hinh
hffu hieu khi ap dung d cac td chffc thude khu vffc cdng ndi chung va cac cd sd giao due ndi rieng.
Ap dung BSC trong do lu'dng thanh qua boat ddng cua Tnfdng Dai hoc Ndng Lam TP. Ho Chi Minh, se giup Tru'dng rat nhieu trong viec thffc thi va quan ly chie'n Iffdc nham dat du'dc sff menh cua Tru'dng. Song, tff ly thuye't di de'n thffc te cdn la ca mot qua trinh kha dai, vi the de thffc hien thanh cdng BSC thi can cd sff quye't tam cao do cua Ban giam hieu va tat ca cac thanh vien trong Tnfdng.
Tac gia hy vong trong tffdng lai Trifdng Dai hoc Ndng Lam TP. Ho Chi Minh se gat hai du'dc nhieu thanh cdng nhd phat trien he thd'ng BSC de do Iffdng boat dong, quan ly chie'n lu'dc va trao doi thdng tin •
TAI LIEU THAM KHAO:
1. Nguyen HUu Quy, 2010. Quan ly trUdng dai hoc theo md hinh BSC. Tap chi KH&CNDai hoe Da Ndng, sd 2/2010 2. Chen, S. H., Yang, C. C, & Shiau, J. Y., 2006. The application of balanced scorecard in the performance evaluation of higher education. The TQM magazine, 18(2), 190-205.
3. Kanji, GK. and Tambi, A.M.B, 1999, "Total quality management in UK higher education institutions". Total Quality Management, Vol. 10 No. 1, pp. 129-53.
4. Kaplan, R.S. & D.P. Norton. 1996. "Using the Balanced Scorecard as a Strategic Management System. "Harvard Business ReviewJanuary-February: 75-85
5. Kaplan, R.S. et al, 2012. Management Accounting: Information for Decision-Making and Strategy Execution. 6th ed. Hoboken, NJ: John Wiley & Sons.
6. Niven, P.R., 2008. Banlanced scorecard step-by-step for government and nonprofit agencies. 2nded. New Jersey:
John Wiley & Sons, p. 32.
7. Northcott, Deryl, and Tuivaiti Ma'amora Taulapapa. "Using the balanced scorecard to manage performance in public sector organizations: Issues and challenges." International Journal of Public Sector Management 25.3
(2012): 166-191.
Ngay nhan bai: 6/10/2018
Ngay phan bi$n danh gia va sffa chffa: 16/10/2018 Ngay cha'p nhan dang bai: 26/10/2018
Thdng tin tdc gid:
ThS. PHAM THU PHl/dNG, ThS. MAI DINH QUY, ThS. BUI CONG LUAN, ThS. NGUYEN THI NGOC HA Khoa Kinh t©', Trffffng Dai hoc Nong Lam TP. H 6 Chi Minh
So 14-Thdng 11/2018 159
TAP CHI CONG THIfOlNG
EVALUATING THE PERFORMANCE OF THE NONG LAM UNIVERSITY - HO CHI MINH CITY BY USING THE BSC
Master. PHAM THU PHUONG Master. MAI DINH QUY Master. BUI CONG LUAN Master. NGUYEN THI NGOC HA Faculty of Economics, Nong Lam University
ABSTRACT:
The Balanced Scorecard (BSC), which is considered as can excellent executive idea, was developed by Robert S. Kaplan and David P. Norton in the late 20th century in order to help organizations turn their missions, visions and strategies into specific goals and provide organizations with four measures in terms of the finance, the customer, the internal operation flow and the growth. The BSC appUed to the Nong Lam University - Ho Chi Minh City is based on the theory, the operational characteristics and the measurement of the university's achievements. By analyzing the mission, the vision and the strategy of the university, this paper introduces goals and measures to develop the BSC in order to measure the performance of the Nong Lam University -Ho Chi Minh City.
Keywords: Balanced scorecard (BSC), measurement, performance, Nong Lam University.
