, 2010

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, 2010

2
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.................................................................................................................... 5
............................................................................................................... 6
..................................................................................................... 7
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2.2 ....................................................... 11
.............................................................................................................................. 12
.............................................................................................. 13
............................................................................. 15
..................................................................... 16
.......................................................................... 17
............................. 19
2 ............................................................................. 20
3.1 .................................................................................. 23
.......................................................................................... 23
................................................................................................. 25
SWOT ............................................ 26
3.2 ................................................................................................ 30
(BSC) .......................................................... 32
(3) : ........................................................... 33
I. ........................................ 33
II. ................................................... 33
III. ................................................... 34
IV. - : ......................................... 35
BSC .................... 35
3.3
: ................................................................................................................... 36
3 ............................................................................. 38
4.1.
................................................. 41
4.2 (PERFORMANCE MANAGEMENT) .......................................... 42
4.3 .............................. 45
4.4 ................................................................................................................ 47
4.5

............................... 52

4.6
......................................................................................................................... 55
4.7 ........................................................................ 57
4.8
........................................................................................................... 58
4.9 ..................... 61
4.10 ........................... 66
3
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. ................................................................................................................................... 96
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. ........................................................... 99
5 ........................................................................... 103
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...................................................................................................................... 110
6.3. ....................... 113
6.4.
.............................................. 119
6.5.

..................................................................... 123
6 .......................................................................... 126
....................................................................................................................... 128
.............................................................................................................................. 129
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4.1 .................................................................................... 152
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........................................................................................................... 166
5.2
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5.3
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5.4
.............................................................. 171
5.5
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5.6
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5.7. ................................ 175
6.1
.................................. 177
.......................................................................................................................... 186

4
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:
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(. 3230/2004) - , ,

2. /.4/.7323/5.4.2006
(.3230/2004),
,

3. /.4/.20260/13.9.2006
/
(.3230/2004),

4. /.4/.5270/1.3.2007
(.3230/2004),

5.

/.10/.2813/23.1.2008

, ..

20
(.....)

6. /.10/.20741/23.7.2008

..

1. Boland T. & Fowler A., 2000, A systems perspective of performance

management in public sector organisations, The International Journal of
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2012, http://www.gao.gov/sp/d071sp.pdf
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Kingdom, http://www.hm-treasury.gov.uk/psp_index.htm

21
(.....)

22
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3.1

, , (3) (5) .
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23
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24
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SWOT analysis,

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26
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(Koteen, 1989).

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27

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( 2003: 106).

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28
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(. 3.4).
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, /.4/.5270/1.3.2007, 17

29
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,
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( 2003: 127).

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.

,
. Johnson, Scholes &
Whittington (2008)
.
,
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(Government Accountability Office, 2007; OECD, 2008; HM
Treasury, 2009).
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.

.
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(Kaplan & Norton, 2001, 2006).
30
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:
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,
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31
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 (BSC)
(BSC)
(Kaplan & Norton, 2001,
/.4/.5270/1.3.2007):
1 : .
;
2 : . -
()
;
3 : - .
;
4 : .

;
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Balanced Scorecard (Kaplan & Norton, 2001)

: 15 ..:/.4/.5270/1.3.2007

32
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 (3) :
I.
II.
III.

I.
,
,
(4) : ,
, - . Kaplan

Norton (2001, 2007)

,
.
,
BSC . ,
BSC
/

(Vasilakis, 2008: 683).


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II.
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.
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17

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34
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IV. - :


1, . 2 .
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,
, ,


.
,
,
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, .
BSC
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:


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.
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(4)
Kaplan & Norton,


.

(4)
.
35
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(bottom up) (top down)
.

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3.3
:


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,
.

:












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36
(.....)

 .

,

(, 2007). ,
,
.

37
(.....)

 3
:
. 3230/2004, ,
( 44, , 11.2.2004).
:

1.

/.4/.7323/5.4.2006
(.3230/2004),
,

2.

/.4/.5270/1.3.2007
(.3230/2004), ,

1. , . (2003),
Management, ,
2. , . (2007), ,
,

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(.....)

4. Kaplan R. & Norton D. (2001), The Strategy focused organisation: How

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Kaplan R. & Norton D., 2006,How to Implement a New Strategy without

Disrupting your Organisation, Harvard Business Review, March, Vol. 84 (4),
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Kaplan R. & Norton D., (2007), Using the Balanced Scorecard as a Strategic
Management System, Harvard Business Review, July-August pp.150-161

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Kaplan R. & Norton D.,

(2008), Mastering the Management System,

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Kingdom, http://www.hm-treasury.gov.uk/psp_index.htm
3. Organisation
BUDGETING

for
IN

Economic

Co-operation

GREECE,

and

Vienna,

Development
Austria

2-3

(2008),
June,

http://www.glk.gr/proypologismos.htm

39
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40
(.....)

4.1.

, 80,
,
,

.

.


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: . ,
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.

, . 3230/2004, 1 5
.

,
,
,
(
, 2009).

41
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4.2 (Performance management)

.
,
(OECD, 2007:140).
:
.
.

.

.
.
, Peter Drucker,

(Drucker in Ammons, 1996: 10):
, ,


, ,
(standards)
,

.

.
(policy performance),

42
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 (management performance)

(Bovaird, 1996: 146).
,
4.1 (Ingraham and Kneedler, 2000: 244-247).

,
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(Mackay, 2004).
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3230/2004, ,
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2004: 17, Ammons, 1996: 10-11, General Accounting Office, 1998: 3, Kaplan &
Norton, 1992: 76):

:

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(Ammons, 1995: 38).

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Hatry (1978: 28),
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(. 4.2):

.
(Wilson &
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(Wilson & Game, 1998: 328).

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,

.

48
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4.2

: Rashid (1999: 119)

,
( 4.3):
/

(Outcomes/Results)

(Accessibility) *

(Appropriateness)

(PERFORMANCE)

(Quality)

(Inputs per unit of output)

4.3

: Industry Commission (1996: 102).
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(Lonti and Woods, 2008:116-17, Dooren et
al., 2008: 2, Berman, 1998: 55).

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indicators) ,
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53
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54
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(
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: , (1999).

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66

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(convergence) ,
,
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(.....)

67

 4
:
1. /.4/.7323/5.4.2006
(.3230/2004),
,

2. /.10/.2813/23.1.2008

, ..

1. (1999),
... : .....
2. . & . (2009),
/ (.
3230/2004), ,
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. , : .

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, 26
, 58
SWOT, 26-27
, 11, 47, 52
, 23-26, 78-79
, 18, 50
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, 116-117
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