Keywords
методы оценки эффективности
DEA метод
SFA модель
государственный аудит
How to Cite
Abstract
The article examines international experience in applying non-parametric (DEA) and parametric (SFA) approaches to assessing the efficiency of activities. A comparative analysis of DEA and SFA efficiency assessments is conducted, highlighting the advantages and disadvantages of each method. The research aim was to find the best option for applying models in the comprehensive evaluation of the efficiency of national resources in the conditions determined by the established system of indicators for the sustainable development of the Republic of Kazakhstan. The authors analyze the application of DEA to assess the efficiency of activities based on integrated reporting data. As a result of the analysis, stages of applying the DEA method in the methodology of state audit of national resource utilization are formulated. Indicators for the integrated assessment of the efficiency of national resource utilization by the DEA method are outlined. Practical problems in the application of the DEA method are identified. It is concluded that the DEA model for assessing the efficiency of using all types of national resources will be one of the most promising methods for integrated efficiency assessment, combining economic, ecological, and social aspects of resource utilization. The DEA method not only provides an efficiency assessment but also indicates directions for its growth: up to what level it is necessary to reduce resource consumption or output from them to reach the efficient frontier. This is a compelling argument for developing the concept of state audit to focus not only on control objectives and functions but primarily on identifying reserves (ways) for the efficient use of national resources.