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ИД «Финансы и кредит»






International Accounting

A methodology for assessing the performance of a budgetary institution in the context of managerial analysis

Vol. 25, Iss. 8, AUGUST 2022

Received: 30 June 2022

Received in revised form: 14 July 2022

Accepted: 18 July 2022

Available online: 15 August 2022

Subject Heading: Managerial accounting

JEL Classification: М41, М48, О18

Pages: 869–883


Tat'yana Yu. SEREBRYAKOVA Cheboksary Cooperative Institute, Branch of Russian University of Cooperation, Cheboksary, Chuvash Republic, Russian Federation


Galina Yu. STUKALOVA Russian University of Cooperation , Mytishchi, Moscow Oblast, Russian Federation

ORCID id: not available

Subject. This article explores the possibilities of using macroeconomic indicators of crop production development and the standard of living of the population of rural areas to analyze the performance of budget organizations that provide public and commercial services to crop subjects.
Objectives. The article aims to test the hypothesis that the effectiveness of management activities in organizations that perform the State function of maintaining crop production through State subsidies and commercial contracts with farms should be determined not only by the efficiency and effectiveness of the use of allocated funds, but also by analyzing the results of financing regions expressed by macroeconomic indicators.
Methods. For the study, we used an economic analysis, and the logical and empirical methods.
Results. The article defines macroeconomic indicators, on the basis of which data characterizing the intensity of the use of agricultural land, as well as the social development of rural areas, are calculated.
Conclusions and Relevance. Indicators of crop production efficiency and social development should be taken into account to assess the quality of management of budgetary organizations. The proposed methodology can help to comprehensively assess the activities of a budgetary institution in the performance of State functions and in the future can be introduced into the system for assessing the effectiveness of the activities of heads of budget organizations on the basis of KPIs. The results of the study may be useful for the creation of models for assessing the performance of budget organizations in performing the State function.

Keywords: analysis, efficiency, cost effectiveness, control, performance efficiency


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ISSN 2311-9381 (Online)
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