СИСТЕМА ПОКАЗАТЕЛЕЙ ПРИ ПРОВЕДЕНИИ АУДИТА ЭФФЕКТИВНОСТИ ДЕЯТЕЛЬНОСТИ ГОСУДАРСТВЕННЫХ МУЗЕЕВ И БИБЛИОТЕК

Аннотация

В статье автором рассмотрена система классификаций показателей эффективности, кото-рая может быть применима Минкультуры России для проведения проверок в отношении государ-ственных музеев и библиотек, учитывая все особенности проведения внешнего контроля в отноше-нии государственных учреждений культуры. Единая система определяет первоначальные ориентиры, цели и задачи для достижения определенного результата в процессе проверки. Автором обозначены следующие классификационные признаки показателей эффективности: методы измерения, единицы измерения, цель использования, связь с определенными факторами успеха, степень охвата направлений оценки, размер области оценки, основное назначение показателей, вид и основание про-ведения проверки. Стоит отметить, что в процессе менеджмента и внутреннего аудита, сами учреждения культуры также могут применить данные показатели для определения эффективности их деятельности, подкрепляя их выводами и необходимыми мерами, которые необходимо принять для устранения выявленных проблем. Принимая во внимание связь между внутренним контролем и внешним, направленным на музейный или библиотечный фонд Российской Федерации, использование единой системы показателей будет способствовать более продуктивному взаимодействию между отдельным субъектом и объектом контроля, а также построению более качественного менеджмента внутри определенной организации, подвергающейся проверке.

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.