The improvement of methodology of effectiveness assessment of procurement for state needs

Abstract

Purpose: the author deals with the identification of the directions of improvement of indicators of management accounting and forms of accounting in accordance with the needs of management in determining the effectiveness of the organization of procurement activities of public institutions and executive authority. Discussion: the author views the directions of improvement of indicators of management accounting and forms of accounting in accordance with the needs of management in determining the effectiveness of the organization of procurement activities of public institutions and executive authority. The article presents analytical capabilities of the existing forms of accounting for the purpose of analysis of savings when concluding contracts, agreements with the application of competitive methods of determining the supplier, contractor, taking into account the implementation of the contract system of the Russian Federation. Results: the author presents the proposals for improvement of the existing forms of accounting, necessary for the assess of the effectiveness of procurement activities for state (municipal) needs in the framework of centralized procurement through joint tenders and auctions, as well as procurement conducted out of joint competitions and biddings.