Efficiency evaluation for the state and municipal projects

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Экономика и экономические науки


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Управление в современных системах № 1(5) 2015
ISSN 2311−1313 51
УДК 351. 658 JEL: M31
ББК 67. 401
E.S. Kuznetsova, Murmansk branch of the Moscow Academy of entrepreneurship under the government of Moscow, e-mail: es-kuznetsova@yandex. ru
The article deals with the problem of evaluation of efficiency of the state and municipal projects. The authors analyze the problem of evaluation of efficiency in the public sector in the context of a dilemma: on the one hand, greater transparency and accountability are required from government agencies- on the other hand, the specificity of such organizations makes it possible to measure the effectiveness only up to the certain limits and some new ways of evaluation are to be found.
Keywords: efficiency of management, evaluation of efficiency, efficiency of the projects, state and municipal management, social efficiency.
The term «efficiency evaluation» is used more and more often with reference to system of the state and municipal management in Russia. The state and municipal organizations and establishments make products, perform works and render services, develop and realize investment projects and the efficiency of their activity is to be estimated. However round an evaluation of efficiency of projects in sphere of the state and municipal management there is a set of scientific discussions.
There is an opinion, that the estimation of efficiency does not consider the special nature of the state and municipal management: public services are quite often given in cooperation with the third parties and not always give in to an unequivocal estimation since should consider various valuable installations. There is also an opposite point of view. Its supporters start with idea of the accountability, i.e. the form of the communications demanding from the organization granting of the generalized and compressed information on results of the work. The efficiency estimation is a tool of communications which gives the chance to reveal insufficient efficiency of activity and in due time to reconstruct a control system of the project.
If to adhere to the point of view about necessity and expediency of an estimation of efficiency of the state and municipal projects, it is necessary to assume, that habitual indicators of budgetary and financial efficiency can be insufficient and it is necessary to give special attention to an estimation of social efficiency, both qualitative, and quantitative.
The estimation of efficiency of projects in system of the state and municipal management is capable to provide a number of advantages1: the efficiency estimation raises a transparency of realization of the state and municipal projects and stimulates application of innovative management methods- the estimation of efficiency promotes more rational decision of problems and interferes with bureaucracy- the efficiency estimation raises quality of strategic and operative administrative decisions.
At the same time, at application of the classical scheme of an estimation of efficiency in sphere of the state and municipal management it is necessary to face variety of restrictions and negative consequences.
The efficiency estimation can stimulate so-called «strategic behavior» of the state and municipal employees (at an efficiency estimation the underside can be shown: the official body
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ISSN 2311−1313
increases volume of the made product according to criteria of system, but from the point of view of expediency this growth is not socially significant or even has negative consequences- such «the strategic behavior» initiates substitution of the activity imitation and additions, especially if distribution of budgetary funds depends on result).
The efficiency estimation frequently interferes with innovations (the organization in which there is a system of an estimation of efficiency, will be guided in the activity by products and services giving the maximum profit at a minimum of efforts- almost always such behavior means refusal of innovations).
The system of an estimation of efficiency can mask true results (the quantity indicators reflecting activity of the organization at macro level, are average estimations and they cannot be used at level of separate divisions (micro level), given the primary information- in case of direct displaying of an overall picture on micro level or in case of construction of relationships of cause and effect on the basis of the generalized data there is a risk of an unfair estimation of results of activity).
The efficiency estimation can become a barrier to cooperation (the efficiency estimation compels the organization to optimize the activity and acts as the deterrent for cooperation and cooperation development- it, in turn, can serve as a barrier to effective cooperation within the limits of joint activity under the project).
The system of an estimation of efficiency sometimes & quot-punishes"- for good work (if the organization shows high productivity within the limits of the allocated budget, there can be a sensation, that the same results can be achieved with the smaller budget- the management can reduce the budget the next year, having left as planned new, higher, efficiency indicators).
To smooth the specified negative consequences it is necessary to expand a spectrum of indicators used for an estimation of efficiency2. In a case with the state and municipal projects social efficiency is represented to the most expedient. Quality standard of social efficiency of projects is usually spent. However in a situation when it is necessary to create conditions for comparison of variants, rangings of projects on degree of the social importance, quality standard can be not enough. Therefore the special urgency is got by working out of methods of a quantitative estimation of social efficiency of the state and municipal projects.
Now procedure of an estimation of given results is carried out, as a rule, by means of examination, that has rather subjective character. Thus, the most rational decision of the given question is working out of the mechanism of reduction of the specified additional effects to the general system of a quantitative estimation in the form of cost expression of social and other effects.
As a basic indicator for calculation of a cost estimation of social efficiency of the project we use an integrated indicator of social effect from realization of the investment project (ES — social effect) which pays off as product of factor of social efficiency (CSE) and factor of regional utility (Cru).
For the calculation of the factor of regional utility the following formula is used in the Russian Federation:
Cru = (Ps + Pi + Lp)/3, (1)
Where Ps — (provision of services) a parity of levels of the services rendered during realization of the project, counting on soul of the population (the Russian Federation to region) — Pi -(provision of investment) a parity of levels of investments into a fixed capital counting on soul of the population (the Russian Federation to region) — Lp'-L? — (price level) a parity of mid-annual price
Управление в современных системах № 1(5) 2015
ISSN 2311−1313 53
levels on the services rendered during realization of the project, counting on 1 service (region to the Russian Federation).
The choice and quantity of the given indicators depend on specificity of the analyzed project. As a result we receive an indicator characterizing the importance for the region of the consequences of realization of the investment project.
The value of an integrated indicator of social effect from realization of the investment project PS& gt- 1, testifies that the project has a social orientation, considerably influences a population life, is actual for region. In this case it is worth calculating a cost estimation of social effect from the project realization.
On the basis of economic efficiency indicators it is offered to define the size of extra social and economic effect, expressed in the form of the increased net present value of the project for the investment period. For this purpose the profit on project realization is to be corrected on the size of social effect and it is necessary to count net present value of the project on the basis of the received values.
At comparison of the received net present value taking into account social efficiency of the project with a reference net present value additional value reflects additional utility of the project for the population and regional economy. Drawing an analogy with business estimation, it is possible to consider, that net present value of the project represents pure value of activities of the enterprise while the social effect reflects business reputation of the realized project.
It is necessary to consider, that the indicator of net present value taking into account social efficiency is expressed in a cost equivalent to provide comparability of social effect from the project with indicators of its economic efficiency, but thus it cannot be converted in real money.
The method of an estimation of efficiency of projects resulted above is not universal, but can act as one of the tools of an estimation of investments and decision-making on investment in the projects having a social orientation.
As a rule, decision-making on realization of the investment project is based on its economic results (net present value, profitability index, period of payment). When we talk about projects in sphere of the state and municipal management, the presence of social effect can serve as the important argument in favor of the projects having social character.
1 Кузнецова Е. С., Татарникова И. В. Стоимостная оценка социальной эффективности в государственном и муниципальном управлении // Научное обозрение. 2014. № 9. Часть 1. С. 33−36.
2 Лиман И. А., Кузнецова Е. С. Принципы проектирования систем оценки эффективности в государственном управлении // Вестник Тюменского государственного университета. 2013. № 11. С. 40−46.
3 Богданова А. С., Кузнецова Е. С. Оценка эффективности проектов в сфере государственного и муниципального управления // Вестник МГТУ. 2012. № 1. Том 15. С. 195−198.
54 Управление в современных системах № 1(5) 2015
ISSN 2311−1313
Е. С. Кузнецова, к. экон. н., доцент, зам. директора по научной работе Мурманского филиала НОЧУ ВО «Московская академия предпринимательства при Правительстве Москвы»
e-mail: es-kuznetsova@yandex. ru
В статье рассматриваются этапы построения концептуальной модели маркетинга взаимоотношений как социально-экономической системы на основе категориальнопонятийного аппарата современных научных школ маркетинга. Формулируются основные направления исследований данной проблематики.
Ключевые слова: эффективность менеджмента, оценка эффективности,
эффективность проектов, государственное и муниципальное управление, социальная эффективность.

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