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A System Of Indicators For Auditing The Performance Of State Museums And Libraries
[Система Показателей При Проведении Аудита Эффективности Деятельности Государственных Музеев И Библиотек]

Author

Listed:
  • Abramova Ruta (Абрамова Р.С.)

    (Financial University at Russian Federation government)

Abstract

In this article, the author considers the system of classification of performance indicators that can be applied by the Ministry of culture of Russia for conducting inspections in relation to state museums and libraries, taking into ac-count all the features of external control in relation to state cultural institutions. The unified system defines initial benchmarks, goals, and tasks for achieving a certain result during the verification process. The author identifies the following classification features of performance indicators: measurement methods, units of measurement, purpose of use, relationship with certain success factors, the extent of coverage of evaluation areas, the size of the evaluation area, the main purpose of the indicators, the type and basis of the audit. It should be noted that in the process of management and internal audit, cultural institutions themselves can also apply these indicators to determine the effectiveness of their activities, supporting them with conclusions and the necessary measures to be taken to eliminate the identified problems. Taking into account the relationship between internal control and external to the Museum or the library Fund of the Russian Federation, the use of a uniform system of indicators will facilitate more productive interaction between the individual subject and object control, as well as to build a better quality management within a particular organization undergoing verification. In this article, the author considers the system of classification of performance indicators that can be applied by the Ministry of culture of Russia for conducting inspections in relation to state museums and libraries, taking into account all the features of external control in relation to state cultural institutions. The unified system defines initial benchmarks, goals, and tasks for achieving a certain result during the verification process. The author identifies the following classification features of performance indicators: measurement methods, units of measurement, purpose of use, relationship with certain success factors, the extent of coverage of evaluation areas, the size of the evaluation area, the main purpose of the indicators, the type and basis of the audit. It should be noted that in the process of management and internal audit, cultural institutions themselves can also apply these indicators to determine the effectiveness of their activities, supporting them with conclusions and the necessary measures to be taken to eliminate the identified problems. Taking into account the relationship between internal control and external to the Museum or the library Fund of the Russian Federation, the use of a uniform system of indicators will facilitate more productive interaction between the individual subject and object control, as well as to build a better quality management within a particular organization undergoing verification.

Suggested Citation

  • Abramova Ruta (Абрамова Р.С.), 2020. "A System Of Indicators For Auditing The Performance Of State Museums And Libraries [Система Показателей При Проведении Аудита Эффективности Деятельности Государственных Музеев И Библиотек]," State and Municipal Management Scholar Notes, Russian Presidential Academy of National Economy and Public Administration, vol. 2, pages 242-247.
  • Handle: RePEc:rnp:smmscn:s20239
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