Features of disclosure of information on competitive ways to determine the supplier (contractor, executor) in the reporting of the corporation
Abstract
Purpose: to reveal the analytical capabilities of the external and internal and reporting of an economic entity on the procurement of goods, works, services for the formation of a system of indicators for assessing the effectiveness and efficiency of procurement activities. Discussion: the realities of the development of the Russian economy contribute to the active development of such types of economic activities as government and commercial purchases. At the same time, there is still no unified generally accepted approach to the analysis of the effectiveness and efficiency of procurement activities. In turn, the use of competitive methods of determining (contractor, funds) directly affects the achievement of the level of efficiency of spending money by the subject. Results: the features of the presentation of information on competitive methods for determining a supplier (contractor, performer) in the internal and external reporting of a corporation, placed in the unified information system of the Russian Federation, were disclosed, which made it possible to identify the main areas of assessing the use of competitive methods for determining a supplier (contractor, performer) using coefficient analysis.