+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»

JOURNALS

  

FOR AUTHORS

  

SUBSCRIBE

    
International Accounting
 

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

Vol. 21, Iss. 2, FEBRUARY 2018

PDF  Article PDF Version

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

https://doi.org/10.24891/ia.21.2.149

Sheshukova T.G. Perm State National Research University (PSU), Perm, Russian Federation
sheshukova@psu.ru

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

References:

  1. Cheremukhin S.A. [State purchases: subject and role in economy development]. Vestnik Tambovskogo universiteta. Seriya: Gumanitarnye nauki = Tambov University Reports. Series: Humanities, 2010, iss. 2(82), pp. 31–36. URL: Link (In Russ.)
  2. Popova O.A. [Public procurement as an effective instrument of regulation of development of regional]. Izvestiâ Sankt-Peterburgskogo gosudarstvennogo èkonomičeskogo universiteta, 2014, no. 6, pp. 61–63. URL: Link (In Russ.)
  3. Akimov N.A. Sistema gosudarstvennykh zakupok v RF v mezhdunarodnom kontekste. V kn.: Gosudarstvennye zakupki: napravleniya razvitiya. Obzor mezhdunarodnykh praktik i analiz situatsii v Rossiiskoi Federatsii [The system of public procurement in the Russian Federation in the international context. In: Public procurement: Direction of development. A review of international practices and the situation analysis in the Russian Federation]. Moscow, Sektor Publ., 2015, pp. 10–14.
  4. Glushchenko A.V., Egorova E.M. [A conceptual vision and mechanism for functional and strategic budgeting in the higher educational institution]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2015, no. 17, pp. 17–31. URL: Link (In Russ.)
  5. Lapin A.E., Kiseleva O.V., Kumundzhieva E.L. [Approaches to assessment of effectiveness of the contractual system for state and municipal procurements]. Biznes. Obrazovanie. Pravo. Vestnik Volgogradskogo instituta biznesa = Business. Education. Law. Bulletin of Volgograd Business Institute, 2016, no. 1(34), pp. 30–35. URL: Link (In Russ.)
  6. Nalbandyan A.A. [The Law on the contract system: light at the end of the tunnel or increasing the efficiency of budget expenditures through the law of contract system]. Vestnik Tomskogo gosudarstvennogo universiteta. Ekonomika = Bulletin of Tomsk State University. Economy, 2015, no. 1(29), pp. 90–101. URL: Link (In Russ.)
  7. Krasnov V.D., Kozmenkova S.V. [Going concern principle: The essence and economic conditionality]. Mezhdunarodnyi bukhgalterskii uchet = International Accounting, 2017, vol. 20, iss. 19, pp. 1147–1162. (In Russ.) URL: Link
  8. Sheshukova T.G., Mal'tseva A.A. [Methods for evaluating the public procurement efficiency in national research universities]. Finansovaya analitika: problemy i resheniya = Financial Analytics: Science and Experience, 2015, no. 13, pp. 2–9. URL: Link (In Russ.)
  9. Kotova K.Yu., Lukinykh A.V. [Improvement of the theory and practice of managerial accounting in Russian organizations on the basis of self-regulation and standardization (Russia, Perm')]. Problemy sovremennoi ekonomiki = Problems of Modern Economics, 2017, no. 2(62), pp. 100–105. URL: Link (In Russ.)
  10. Razuvaeva K.V. [Criteria of reliability of information in the tax accounting system]. Vestnik Permskogo universiteta. Ekonomika = Perm University Herald. ECONOMY, 2011, no. 1, pp. 79–87. URL: Link (In Russ.)

View all articles of issue

 

ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

Journal current issue

Vol. 27, Iss. 4
April 2024

Archive