Economic Efficiency of Non-Profit Making Organizations in Russia: Appraisal by Method of Multi-Criteria Analysis Electre
https://doi.org/10.21686/2413-2829-2026-2-66-72
Abstract
The article studies the acute problem of assessing economic efficiency of non-profit making organizations (NPMO) in the Russian Federation. The author explains that traditional finance certificates do not show the whole range of NPMO activities, as they ignore qualitative social changes, multitasking and diversity of the sector. As a solution the method of multi-criteria analysis ELECTRE (ELimination Et Choice Translating REality) was advanced, which helps conduct complex appraisal on the basis of various criteria. The research studies in detail the algorithm of ELECTRE method, including stages of NPMO alternatives development, identification of weighed criteria (social effect, finance efficiency, scalability and others), plotting matrixes of agreement and disagreement. Practical use of the method is demonstrated by numerical example of comparing three typical NPMO working in the field of aid to children. Calculations show that this method identifies the most efficient organization (Association ‘Professionals’) by ranging variants even with non-evident results and taking into account compromises between criteria. Introduction of ELECTRE methodology in practical work of grant-providers and regulators can give an opportunity to pass from subjective appraisals to transparent, structured and well-grounded process of decision-making by raising efficiency of resource distribution in the non-profit making sector and by increasing its social effect.
About the Author
N. A. Borisova
Plekhanov Russian University of Economics
Russian Federation
Russian Federation
Narmina A. Borisova - PhD, Assistant Professor of Basic Department of Charity fund for support of educational programs "Captains" "Innovative Management and Social
Entrepreneurship"
36 Stremyanny Lane, Moscow, 109992, Russian Federation
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Review
For citations:
Borisova N.A. Economic Efficiency of Non-Profit Making Organizations in Russia: Appraisal by Method of Multi-Criteria Analysis Electre. Vestnik of the Plekhanov Russian University of Economics. 2026;(2):66-72. (In Russ.) https://doi.org/10.21686/2413-2829-2026-2-66-72
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