DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES
https://doi.org/10.21686/2413-2829-2015-6-107-115
Abstract
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.
About the Author
Vladimir L. Kozhukhov
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Senior Lecturer of the Department for State Financial Control, Accounting and Audit of the PRUE
36 Stremyanny Lane, Moscow, 117997, Russian Federation
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Review
For citations:
Kozhukhov V.L. DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES. Vestnik of the Plekhanov Russian University of Economics. 2015;(6):107-115. (In Russ.) https://doi.org/10.21686/2413-2829-2015-6-107-115
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