DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES

One of the most acute directions of state finance control today is checking effectiveness, expediency and efficiency of spending budget funds on state purchases. A special role here belongs to audit of efficiency aimed at objective, full and reliable assessment of the final effect of purchases. The...

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Autor principal: Vladimir L. Kozhukhov
Formato: article
Lenguaje:RU
Publicado: Plekhanov Russian University of Economics 2017
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Acceso en línea:https://doaj.org/article/d00dd36d29a246e78fac8642407fd1eb
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spelling oai:doaj.org-article:d00dd36d29a246e78fac8642407fd1eb2021-11-15T05:20:43ZDESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES2413-28292587-925110.21686/2413-2829-2015-6-107-115https://doaj.org/article/d00dd36d29a246e78fac8642407fd1eb2017-09-01T00:00:00Zhttps://vest.rea.ru/jour/article/view/106https://doaj.org/toc/2413-2829https://doaj.org/toc/2587-9251One of the most acute directions of state finance control today is checking effectiveness, expediency and efficiency of spending budget funds on state purchases. A special role here belongs to audit of efficiency aimed at objective, full and reliable assessment of the final effect of purchases. The article discusses some theoretical aspects and methodological problems connected with designing the system of criteria and indicators to assess efficiency. The author makes suggestions for choosing the most representative indicators that can be used to assess efficiency during audit of state purchases. This set of indicators can be characterized by its connection to the standard purchase cycle.Vladimir L. KozhukhovPlekhanov Russian University of Economicsarticlecontract systemefficiency assessmentbenchmarkingEconomics as a scienceHB71-74RUВестник Российского экономического университета имени Г. В. Плеханова, Vol 0, Iss 6, Pp 107-115 (2017)
institution DOAJ
collection DOAJ
language RU
topic contract system
efficiency assessment
benchmarking
Economics as a science
HB71-74
spellingShingle contract system
efficiency assessment
benchmarking
Economics as a science
HB71-74
Vladimir L. Kozhukhov
DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
description One of the most acute directions of state finance control today is checking effectiveness, expediency and efficiency of spending budget funds on state purchases. A special role here belongs to audit of efficiency aimed at objective, full and reliable assessment of the final effect of purchases. The article discusses some theoretical aspects and methodological problems connected with designing the system of criteria and indicators to assess efficiency. The author makes suggestions for choosing the most representative indicators that can be used to assess efficiency during audit of state purchases. This set of indicators can be characterized by its connection to the standard purchase cycle.
format article
author Vladimir L. Kozhukhov
author_facet Vladimir L. Kozhukhov
author_sort Vladimir L. Kozhukhov
title DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
title_short DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
title_full DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
title_fullStr DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
title_full_unstemmed DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
title_sort designing the system of indicators to assess efficiency in order to conduct audit of the efficiency of state purchases
publisher Plekhanov Russian University of Economics
publishDate 2017
url https://doaj.org/article/d00dd36d29a246e78fac8642407fd1eb
work_keys_str_mv AT vladimirlkozhukhov designingthesystemofindicatorstoassessefficiencyinordertoconductauditoftheefficiencyofstatepurchases
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