Analysis of Costs in Assessing the Effectiveness of Cultural and Recreational Park

Abstract

Introduction. The management of socio-cultural activities is complicated by evaluating the effectiveness of institutions in the socio-cultural sphere. Unlike the commercial sector, where results can be measured in monetary terms, results in the socio-cultural sphere can be more challenging to measure. The goal of this study is to assess the efficiency of the cultural and recreational park activities. Materials and Methods. Formal methods were used to calculate efficiency indicators and informal methods were based on heuristic approaches, comparison, grouping and summarizing data. The research materials included works of Russian and foreign scholars, practical data available on the websites of cultural and art institutions, and other media sources. The research object is the Municipal Autonomous Cultural Institution "City Park of Culture and Recreation" in Oryol city. The analysis of indicators is presented for the period of 2020-2022 based on analytical data from the park's website. The results include performance indicators of the park, algorithms for calculating the efficiency indicators and reporting values, the composition and structure of labor costs, the labor remuneration fund and its relationship with productivity. Measures are proposed to review the expenditure structure of the park in order to establish a system of program-oriented planning, distribution of expenses into tactical and non-tactical ones to strengthen the role and improve the methods of medium-term planning. Conclusions. Based on the effective cost management and the implementation of appropriate strategies and tools, efficiency assessment issues can be overcome and goals can be achieved.