THE SYSTEM OF BALANCED INDICATORS OF A BUDGET INSTITU- TION

Abstract

The article is devoted to the problem of evaluating the effectiveness of the budget institution activities and the role of personnel in achieving the goals of the organization. For commercial organizations, key indicators and a system of balanced indicators are used. Until recently budget institutions have been away from the latest management technologies and evaluation of its effectiveness and quality. With the change in the principles of financing budgetary institutions associated with the need to attract extrabudgetary sources of funding, an important problem is to determine the degree of effectiveness of the management of a budgetary institution, including in order to attract funding from extrabudgetary sources. It is proposed to develop a system of balanced indicators based on external and internal evaluation and in the context of the goals of the budget institution: economy and efficiency. Key indicators are set by ma nagement levels, since a budget institution has a complex branch network. The proposed system makes it possible to build a kind of rating on the basis of the given marks for the achievement of targets, reflected in the key performance indicators (efficiency and economy).