Functioning efficiency evaluation in the financial planning system. Integrated approach to an assessment
Abstract
The authors propose a new approach to the functioning efficiency of the financial planning system as the degree of economic justifiability of expenses incurred by the Corporation in connection with the functioning of this system, highlighting the main assessment directions (aspects): organizational, managerial, financial, technological. The article provides a detailed description of the listed directions.
Keywords
эффективность бизнес-процессов,
экономическая оправданность расходов,
организационный аспект,
управленческий аспект,
финансовый аспект,
технологический аспект,
критерии оценки,
effectiveness of business processes,
economic justifiability of costs,
organizational aspect,
managerial aspect,
financial aspect,
technological aspect,
evaluation criteria
About the Authors
Irina Yurzinova
Financial University under the Government of the Russian Federation
Russian Federation
Russian Federation
Valery Nezamaikin
Russian State University for the Humanities
Russian Federation
Russian Federation
References
1. Юрзинова И.Л., Незамайкин В.Н. Оценка эффективности функционирования системы финансового планирования: сравнительный анализ существующих подходов к оценке // Вестник РГГУ. Серия «Экономика. Управление. Право». 2017. № 2 (8). С. 9-20.
2. Незамайкин В.Н., Юрзинова И.Л. Бюджетирование: методология или инструмент // Финансы и кредит. 2012. № 44 (524). С. 16-21.
Review
For citations:
Yurzinova I., Nezamaikin V. Functioning efficiency evaluation in the financial planning system. Integrated approach to an assessment. RSUH/RGGU BULLETIN. Series Economics. Management. Law. 2017;(4):32-46. (In Russ.)
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