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Audit of Program and Target Management Efficiency of Regional Development on the Basis of Fuzzy Logical Models

Audit of Program and Target Management Efficiency of Regional Development on the Basis of Fuzzy Logical Models

Journal of Economic Regulation, , Vol. 9 (no. 4),

The article discusses the theoretical and methodological foundations of the performance audit, which is a tool of state financial control, which has become widespread in economically developed countries. At the same time, in Russia, in the practice of public administration, in particular, management of regional development, the theory and methodology of performance audit is not sufficiently developed, however, there is a need for its application, since the solution of large-scale national socio-economic tasks that the federal authorities should be carried out on the basis of qualitative transformations and increasing the efficiency of state activities in various sectors of the economy. On the example of diagnosing the effectiveness of the implementation of the state program of the Rostov region for financial management, the article proposes a methodology for conducting an audit of the effectiveness of the program-targeted management of regional development, based on the theory of fuzzy sets. Fuzzy logical models allow to adequately take into account the existing types of uncertainty arising in the process of implementing the program-targeted management, and to bring together all the available heterogeneous information: deterministic, statistical, linguistic and interval, which will make it possible to optimize budget expenditures on the implementation of state programs in the region.


Keywords: program-target management; region; theory of fuzzy sets; state program; performance audit; efficiency

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Publisher: Ltd. "Humanitarian perspectives"
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