The diploma thesis is focused on measuring performance in social services, specifically in contributory organizations. The theoretical part deals with the definition and history of performance measurement as such, the description of the legal form of the contributory organization. Furthermore, the author deals with the definition of indicators, the description of their qualities in terms of the theory of performance measurement and models of performance measurement. In the practical part of the work, the author focuses on measuring performance in the field of care service and focuses on three possible and used indicators in the care service, namely the number of minutes / hours of direct work, the number of working hours and the number of clients. It analyzes these indicators in terms of the demands of performance measurement theory, describing the pitfalls associated with them in measuring performance in the care service and suggesting possible solutions. Keywords Performance measurment, social services, indicator, performance measurement models, balanced scorecard, benchmarking,

La tesis trata de los modelos de gestión modernos de naturaleza causal, entre los que destaca el Cuadro de Mando Integral (CMI). En primer lugar, se presenta un análisis conceptual su supuesto central, las relaciones causa-efecto. En segundo lugar, se ofrece un análisis estadístico de los supuestos del CMI. En tercer lugar, a partir dos casos de estudio de ayuntamientos, se compara y analiza la implementación del CMI en las organizaciones. El análisis conceptual indica que la complejidad, la incertidumbre y el carácter dinámico del entorno pueden obstaculizar la elaboración de modelos válidos de causa-efecto. Los resultados del análisis estadístico no permiten confirmar la hipótesis de existencia de relaciones estables en el CMI. Finalmente, el análisis de los casos sugiere que las organizaciones pueden recurrir a diversas tácticas y escenarios para implementar el CMI y enfatiza la influencia que las rutinas y normas establecidas en las organizaciones ejercen en ello. / This dissertation address a number of research questions related to causal performance measurement models, such as the Balanced Scorecard (BSC). First, we provide an analytical discussion on the topic of the cause-and-effect relationships in these models. Second, we test of the BSC assumptions on empirical data coming from the dynamic enterprises. Third, we compare and analyze the BSC adoption by two city councils. The conceptual analysis indicates that dynamic, complex and uncertain environment and the cognitive limitations of managers may greatly challenge the elaboration of valid causal models. Our statistical results give little support to the existence of stable BSC links. Our case studies findings show diverse organizational rationalities behind the BSC adoption in organizations and the importance of the existing rules and routines.