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On the Methodology for Assessing the Comparative Effectiveness of the Implementation of the Consolidated Budget by the Russian Federation Constituents in the Sphere of Preschool Education
Abstract.Despite tangible progress in the development of the federal system for assessing the quality of preschool education, the key problem at the present stage of its development is the problem of imbalance in assessing the comparative effectiveness of financial resources channeled to the regions for the development of pre-school education. This, to a large extent, makes it difficult to take sufficiently effective managerial decisions to improve its quality. At the same time, in the world practice, considerable experience has been accumulated in the application of DEA analysis tools for solving similar problems. The article considers key aspects of the methodology for assessing the comparative effectiveness of financial management based on Data Envelopment Analysis (DEA) or DEA analysis. DEA-analysis was used by the author to comprehensively assess the comparative effectiveness of the implementation of the consolidated budget by the constituent entities of the Federation and territorial state extra-budgetary funds in the sphere of preschool education for the year 2015. The methodological tools of the study are based on methods of system analysis, mathematical, economic, statistical analysis, decomposition and aggregation. The results of the DEA analysis of the results of the implementation of the consolidated budget by the Russian Federation constituents and territorial state extra-budgetary funds in the sphere of preschool education showed that the absolute majority of regions (94%) had extremely low comparative performance of the consolidated budget for best practices. The best practice (absolutely effective) budget execution at the time of the survey was observed in the Chukotka Autonomous District.
Keywords: pedagogical staff, constituent, regional management, validity, DEA-method, comparative economic efficiency, Pre-school education, consolidated budge, infrastructure, pre-school educational institution
Article was received:27-03-2017
This article written in Russian. You can find full text of article in Russian here .