DESIGNING THE SYSTEM OF INDICATORS TO ASSESS EFFICIENCY IN ORDER TO CONDUCT AUDIT OF THE EFFICIENCY OF STATE PURCHASES

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.

Keywords

• контрактная система
• оценка эффективности
• бенчмаркинг