Methodological approaches to scientific analysis evaluation of the effectiveness of the activities of state non-profit organizations in the controlling system

Abstract

Importance: мethodological approaches to the analysis of the performance efficiency of state non-profit organizations as one of their elements in building a controlling system in the public administration sector, taking into account the specifics of business processes carried out in state, budgetary and autonomous institutions. Purpose: development of a matrix of quantitative and qualitative indicators of controlling, allowing for an integrated assessment of the effectiveness of the activities of state non-profit organizations. Research design: the paper describes a new methodological approach to assessing the performance of state nonprofit organizations. The methodological basis of the study is based on the regulatory framework of the Russian Federation, scientific works of domestic and foreign authors considering issues of assessing the financial and economic condition of organizations and assessing the quality of building business processes within companies and institutions, as well as the results of interim reports of the fundamental research work «Theory and Methodology of Controlling in the Public Sector», carried out within the framework of the state assignment of the Financial University under the Government of the Russian Federation. Results: а system of mandatory and additional indicators is proposed, allowing to evaluate the efficiency of state non-profit organizations on a point basis. Mandatory indicators are aimed at the general evaluation of the efficiency of state non-profit organizations. Additional indicators allow to more accurately identify problematic and high-risk areas of functional activities of budgetary, autonomous and state institutions. To determine the final evaluation of the efficiency of organizations, the authors propose to use a consolidated integral indicator. The proposed system of indicators is considered as a toolkit of the controlling system in budgetary organizations.