| Abstract [eng] |
In the modernising world, amounts of data are constantly growing, and the ability to enable the available data is becoming more and more appreciated and important. Every organisation, establishment, institution or other legal entity collects various types of data in their activities – open data, public data, statistical data, confidential data, personal data and the like. When it comes to open data, it can be emphasized that open data is data, information or part of it recorded in the activities or documents of the institution, which is freely available, which can be reused and distributed by all persons for any legitimate purpose. Open data promotes economic growth, transparency, publicness, efficiency, citizen interest and involvement in political and social life, and strengthens evidence-based policy. Educational institutions dispose of large amounts of data. Some of the data determine the efficiency of budget use and trust of the population in the education system. In order to make the budgets of educational institutions transparent, to be social, to grow economic indicators, and effectively manage the budgets of educational institutions, it worth implementing open data. In order to analyse information flows, which are applied to formation of the budget of educational institutions operating at municipal level, which provide pre-primary, pre-school and general education, and to present a conceptual model of the budget analysis system, which would enable open data, analysis of scientific literature was used in the thesis. The most important legal acts regulating the topic of the thesis were analysed. After examining the functions of the Lithuanian Open Data Portal, organisation of data opening and availability of official statistics were defined. It was noticed in analysing practices applied in municipalities that municipalities use different tools and methods to implement the strategy of open data. The link between the strategy of the European Union and the strategy of Lithuania was analysed. The budget structure and the most important legal acts were defined. Accountability and accounting principles were distinguished, accounting solutions were applied, the budget management infrastructure was modelled. The infrastructure of the student register, interfaces with the educational management information system were described. It was observed that data, that comes directly from the student register, is required for the calculation of teaching funds. The problem, objective, tasks of the study, its participants were described in detail in the study methodology, and the instrument of the study was described. Based on the results of Gartner 2023 assessment of Business Process Analysis Tools, the most popular three tools suitable for performance analysts were distinguished. The strengths and weaknesses of Microsoft Power BI, Tableau and Qlik were distinguished, their comparison was carried out, and it was suggested to use Microsoft Power BI for for multi-criteria analysis of the budget of municipal educational institutions. Big data analysis methods suitable for data acquisition, cognition, processing, visualization were briefly presented. In order to propose a conceptual model, which is suitable for open data for budget management of educational institutions, the design of conceptual models and modeling of operational processes were described. The models of presenting expenses, income and quality of life index of the municipalities, that are modeled on “Atviri Lietuvos finansai“ website, were analysed. With the use of principles of performance analysis, the model of the use cases, a flow diagram, BPMN model, schemes of the infrastructure of budget management of educational institutions, a conceptual model of management of open data of educational institutions was proposed. Examples of scoreboards on Microsoft Power BI, intended for management of the budget of educational institutions by enabling open data, were presented. |
