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Key performance indicators as a tool to improve the quality of control over municipal unitary enterprises' operating results

Devyatova N.S. Baikal State University, Irkutsk, Russian Federation ( devytova@mail.ru )

Journal: Regional Economics: Theory and Practice, #4, 2019

Subject This article discusses the issues and provisions of the approach to the formation of criteria and indicators of objective and qualitative review of the performance of municipal unitary enterprises in Russia.
Objectives The article aims to develop a system of key performance indicators (KPI) to measure the municipal unitary enterprises' performance.
Methods For the study, I used the methods of systems and comparative analyses.
Results The article presents a developed system of key performance indicators of municipal unitary enterprises in accordance with their main functions in the system of social reproduction, as well as a method to calculate the indicators.
Conclusions The system of indicators proposed for measurement can help reflect the results of the unitary enterprise as a commercial organization, as well as the results of its realization of other functions in the system of social reproduction.


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