Yashina N.I.Lobachevsky State University of Nizhny Novgorod, Nizhny Novgorod, Russian Federation sitnicof@mail.ru
Importance The article discusses the matter of evaluating the efficiency of budgetary resource management in municipalities of the Russian Federation and illustrates general educational institutions of the Nizhny Novgorod municipal district. Objectives The research strives to improve the methodology for evaluating the efficiency of budgetary resource management in educational institutions. Results We prepared a methodology for evaluating the efficiency of budgetary resource management in educational institutions through standardized and specific indicators of the quality and cost of services rendered by educational institutions. We also identify the reasonableness of this research using reports on the network, staff and categories of budgetary fund beneficiaries, with relevant indicators being presented in a comparable format through standardization. Conclusions and Relevance The proposed toolkit is versatile, since it can be used to evaluate the quality and cost of any services rendered by State-financed institutions both separately and in relation to the industry as a whole. The outcome is relevant to governmental authorities and other financial institutions. Using the proposed method for evaluating the budgetary resource management in educational institutions, it is possible to choose the most effective method of governmental spending and consider long-term implications of decisions, rather than short-term ones only.
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