METHODOLOGY FOR COMPREHENSIVE ASSESSMENT OF FINANCIAL AND ECONOMIC ACTIVITIES OF A NON-PROFIT ORGANIZATION USING THE HARRINGTON DESIRABILITY FUNCTION
Abstract
The article is devoted to the study of issues of a comprehensive assessment of the effectiveness and efficiency of a non-profit organization. The methodology for a comprehensive assessment of the activities of a non-profit organization should reflect the specifics of financial and business processes. The study describes the typical requirements of key stakeholders in a non-profit organization. These requirements affect the set of key indicators for evaluating the activities of a non-profit organization. In the article, the authors developed a system of private and generalizing indicators for evaluating the activities of a non-profit organization. The proposed set of indicators includes the coefficients of financial condition, performance and efficiency. The calculation of a complex indicator for evaluating the activities of a non-profit organization is proposed to be carried out using the Harrington desirability function. The methodological apparatus presented in the article was tested in the process of a comprehensive assessment of the activities of several medical centers. The practical application of the methodological approach proposed by the authors to a comprehensive assessment of the activities of a non-profit organization will ensure objective results of such an assessment and their competent interpretation.
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