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Abstract
The modern methodological framework and problems of assessing the effectiveness, efficiency and economy of the use of national resources within the framework of government audit represent an important and relevant topic, especially in the context of effective management of public resources.
Research in this area reveals key aspects related to optimizing the use of resources, increasing the efficiency of government programs and projects, and ensuring transparency and accountability in the management of national resources.
All types of national resources are interconnected and interact with each other in the process of production and consumption. They are the basis for the development of the economy and determine its potential and capabilities of the country.
However, it is important to note that the presence of national resources does not in itself guarantee economic success. Successful management of national resources requires efficient use of resources, infrastructure development, scientific and technological progress and other factors. This scientific article discusses a number of methods for assessing the effectiveness, efficiency and economy of the use of national resources. Considering the assessment of the effectiveness, efficiency and cost-effectiveness of the use of national resources, it can be noted that at present many methods for assessing effectiveness have been formed. At the same time, the variety of methods is constantly expanding due to the use of new techniques and methods, which complicates the work of the state auditor. As a result of the analysis of modern economic and mathematical methods, it can be noted that currently two main approaches to assessing technical efficiency have been formed: data envelopment analysis (DEA), using mathematical programming, and stochastic frontier analysis (SFA), using econometric methods. The methods we have considered have their advantages and disadvantages , and can be used to solve various types of assessment problems. The results of the comparative analysis show that the methods are completely different and it is necessary to select it based not only on the data that you have, but also on the extent to which this model is able to reflect the company’s effectiveness in relation to certain nuances - qualitative assessment, the amount of available data and its compliance with the model, method measurement of results and completeness of economic sense in carrying out the analysis.