Russian Federation
The article deals with diverse aspects of assessing the effectiveness of measures. The main components of this efficiency are analyzed: the costs of the event, direct and indirect effects of its implementation. We investigate the situation when all these components of efficiency are fully known, and the more common situation when the valuation of at least some of them is unknown. Difficulties of cost estimation of components of this efficiency are studied and recommendations on their overcoming are given. A number of examples of such assessment, including audit ones, are given.
costs, indirect effect, measure, evaluation, effect, effectiveness
1. Avtonomov V. Istoriya ekonomicheskoy mysli i ekonomicheskogo analiza: mesto Rossii // Voprosy ekonomiki. - 2001. - № 2. - S. 42-47.
2. Ventcel' E.S. Teoriya veroyatnostey. - M.: Vysshaya shkola, 2001. - 575 s.
3. Akindarova N., Chernyavskiy A., Avdeeva D. Rezul'tativnost' byudzhetnyh rashodov v Ros-sii i stranah OESR // Voprosy ekonomiki. - 2017. - № 2. - S. 30 - 61.
4. Ivanova E.I., Mel'nik M.V., Shleynikov V.I. Audit effektivnosti v rynochnoy ekonomike. - M.: KNORUS, 2007. - 328 s.
5. Metodicheskie rekomendacii po ocenke effektivnosti investicionnyh proektov (vtoraya redakciya). Utverzhdena Ministerstvom ekonomiki RF, Ministerstvom finansov RF, Gosudarstvennym komitetom RF po stroitel'noy, arhitekturnoy i zhilischnoy politike № VK 477 ot 21 iyunya 1999 g. - M.: Ekonomika, 2000. - 421 s.
6. Golosov O.V. Ekonomicheskoe stimulirovanie sistemnoy obrabotki informacii. - M.: Finansy i statistika, 1982. - 200 s.
7. Vilenskiy P.L., Livshic V.N., Smolyak S.A. Ocenka effektivnosti investicionnyh proektov: Teoriya i praktika. - M.: Izdatel'stvo «Delo» ANH, 2008. - 1104 s.
8. Gutcayt E.M. Teoreticheskie osnovy audita. - M.: OOO «Sam Poligrafist», 2018. - 764 s.
9. Vodyanov A., Gavrilova O., Grishin L., Sheveleva E., Kasatkin A. Investicionnye proekty, finansiruemye iz federal'nogo byudzheta: metody ocenki effektivnosti // Rossiyskiy ekonomicheskiy zhurnal. - 2006. - № 1. - S. 9-28.
10. Orlov A.I. Organizacionno - ekonomicheskoe modelirovanie: teoriya prinyatiya resheniy. - M.: KNORUS, 2011. - 568 s.
11. Tyutyukina E.B., Sedash T.N., Danilov A.I. Istochniki dlinnyh deneg dlya finansirovaniya infrastrukturnyh investiciy v Rossii // Finansy. - 2018. - № 6. - S. 16-21.
12. Golosov O.V., Gutcayt E.M. Audit: koncepciya, problemy, standarty, kontrol', effektivnost', krizis. - M.: Izd-vo «Buhgalterskiy uchet», 2005. - 512 s.
