Abstract
Abstract In an institution, although the members of the management team are distinguished by their type of training, financial management and accounting departments of educational institutions have increasingly less time available for solving complex problems generated by the legislative framework, being in constant change, improvement and balanced development of educational institutions. On this line, we propose building a dashboard, as an instrument of action, short-term (one year), taking into account a number of indicators, linked with the four instruments of the financial-accounting system, including: accounting, budget, annual financial statements and internal audit. In order to achieve this goal, each officer must know the direction of educational institutions development, to assess the implications of decisions taken in schools and to “visualize” permanently “general details of the investment”: core funding, tuition fees, revenue, profit and cash availability.
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