ОЦЕНКА ЭФФЕКТИВНОСТИ ЗАКУПОК ТОВАРОВ, РАБОТ, УСЛУГ ДЛЯ НУЖД УЧРЕЖДЕНИЙ КУЛЬТУРЫ УССУРИЙСКОГО ГОРОДСКОГО ОКРУГА

Abstract

To date, sufficient attention is paid to state and municipal purchases since this system of state orders is associated with the management of budgetary funds in all areas of meeting the needs of the population. One of the main issues of local importance in any municipal formation of Russia is the provision of cultural leisure for the population; therefore, funds from the local budget are annually allocated to perform this function. The main instrument of their disposal is municipal purchases, which are carried out by municipal cultural institutions. The subject-matter of the research is the assessment of the efficiency of purchases of goods, works, and services for the needs of cultural institutions. The research is carried out on the example of cultural institutions of Ussuriysk Urban District. Recently, many researchers have turned to the study of efficiency assessment since the efficiency of procurement is one of the main legislatively enshrined principles of procurement by budgetary organizations in Russia, which requires analysis and possible reconstructions of the system of its state action. The aim of the research is to develop a model (algorithm) for assessing the efficiency of the municipal procurement system for cultural institutions (on the example of Ussuriysk Urban District). At the beginning of the study, the main theoretical aspects of the implementation of state and municipal procurement by customers, the main regulatory documents regulating this area, as well as the main approaches to assessing the effectiveness of state and municipal procurement are studied. Next, the structure and volume of purchases in cultural institutions of Ussuriysk Urban District are analyzed using the economic and statistical method; the main indicators that measure the efficiency of procurement are highlighted based on which its model is developed using general scientific methods of synthesis, analysis, and comparison. Based on the calculations of the proposed indicators, a rating of cultural institutions of Ussuriysk Urban District is formed according to the level of procurement activity efficiency. The results of this study can be useful to the Ussuriysk Urban District control and accounting body, authorized to exercise control over procurement and to perform audit in the field of procurement; public associations exercising public control; as well as municipal customers for a comprehensive assessment of the efficiency of procurement of goods, works, and services for the needs of cultural institutions. The developed and proposed model (algorithm) for assessing the efficiency of procurement by cultural institutions will contribute to a comprehensive analysis of procurement procedures that are carried out by budgetary organizations and increase the effectiveness of control measures by the regulatory bodies of municipalities in the field of checks on the disposal of budgetary funds by these organizations.