International Accounting

The efficiency of public procurement in budgetary institutions: A methodological aspect

Vol. 21, Iss. 2, FEBRUARY 2018

Received: 9 January 2018

Received in revised form: 17 January 2018

Accepted: 25 January 2018

Available online: 15 February 2018

Subject Heading: Managerial accounting

JEL Classification: I22, М48

Pages: 149–158

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation

ORCID id: not available

Subject This article deals with the issues of evaluation of the efficiency of public procurement by budgetary establishments.
Objectives The article aims to analyze the methods of evaluating the efficiency of public procurement by public financed institutions, as well as develop a methodology for estimating the specific procurement.
Methods For the study, I used the methods of logical and expert analyses.
Results The article presents certain methods of calculating the values of performance of plans during the procurement, calculation of competitors' indicators, compliance with the legislation in the procurement, evaluation of the purchased goods, works, services, and the evaluation of contract execution. Indicators and their algorithms have been developed to assess the efficiency of procurement in budgetary institutions.
Conclusions and Relevance The presented methods of estimation of the efficiency of public procurement taking into account certain peculiarities of the activity of budgetary institutions are based on the public information on the official website of the Unified Information System in Procurement and do not require further information from other sources. The developed methods and algorithms are aimed to improve the public procurement system and can be recommended for use by budgetary institutions.

Keywords: State procurement, efficiency, contract system, State-financed institution


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