Management Control System in the University of Debrecen

The statement that limited resources together with the unlimited user demand force Universities, Colleges to follow the principle of strictly target-oriented financial rationalism is becoming more and more valid these days. A full scale reorganization of the financing system of higher education is in progress in Hungary and the University of Debrecen would like to maintain its status in this process. The management is required to monitor the changes of the environment continuously, and apply the necessary tools in order to reach its strategic goals. A gradually emerging need is that this educational unit have to frame operating structures that are suitable for flexibily following the changes occurring in its environment. This is the terrain where the management can be supported by the management control system, which is in fact means of regulating operations and driving preparations for decision-making. This study directs attention to the importance of the management control system, and the fact that by today this tool for the support of decision-making has become indispensable even for budgetary organizations. (C) 2015 The Authors. Published by Elsevier B.V.