Analysis of the effectiveness and efficiency of the activities of religious organizations

Abstract

Purpose: The article is devoted to the issues of organizational and methodological support of economic analysis and evaluation of the effectiveness and efficiency of the management of religious organizations. Discussion: The analyticity of information is extremely important for its users, therefore, in order to assess the results of the economic activities of religious organizations, it is necessary to develop a certain mechanism (algorithm) for their analysis, a list of indicators, their normative criteria (range of acceptable values). That will allow forming an objective opinion on the sufficiency of funding, rationality of spending funds and resources and making informed economic decisions based on this information. When conducting an economic analysis of the activities of a religious organization, one cannot limit oneself only to economic indicators for evaluating efficiency and effectiveness, since these subjects primarily perform a socio-spiritual function, and this aspect of their activities is of paramount importance. Thus, when considering religious organizations, it is necessary to take into account social (public) effectiveness, which is a relatively new category of analysis. Results: The authors provide a detailed overview of scientific approaches to assessing the effectiveness and efficiency of non-profit organizations, which include religious organizations. The article develops and substantiates an adapted model of margin analysis that takes into account the nuances of the economic activity of religious organizations, reveals, presents a range of indicators of social efficiency, reveals their essence in relation to religious organizations.