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Finance and Credit
 

Methodical approaches to assessment of productivity of activity of treatment-and-prophylactic establishments for decision-making on transition to new forms of functioning: autonomous and budgetary

Vol. 20, Iss. 4, JANUARY 2014

Available online: 29 January 2014

Subject Heading: Budget policy

JEL Classification: 

Yashina N.I. Doctor of Economic Sciences, Professor, the Department of Finance and Financial Management, the Lobachevsky State University of Nizhny Novgorod
paa@hotmail.ru

Poyushcheva E.V. Candidate of Economic Sciences, Senior Lecturer of Finance and Financial Management, the Lobachevsky State University of Nizhny Novgorod
evp99@.mail.ru

Tereshina N.V. Applicant of Finance and Financial Management, the Lobachevsky State University of Nizhny Novgorod
paa@hotmail.ru

In the article problems of an assessment of management efficiency are considered by budgetary funds of medical institutions. It is noted that indicators of an assessment of efficiency of the budgetary expenses can be divided into two groups: productive and production and budget and budgetary. The offered technique allows making the comparative analysis of a financial condition of the budgetary establishments on degree of productivity of the budgetary expenses. Also it is expedient to use it for a choice like the budgetary establishment.

Keywords: efficiency assessment, budgetary expenses, productive operational performance, budget and budgetary indicators, total cumulative indicator, rating assessment, establishment type

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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April 2024

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