Conceptual Framework to Analyze the Production and Economic Activity of the Institutions of the Penal Correction System
The subject of the research is a complex of theoretical, methodological and practical issues related to the analysis of the production and economic activity of the institutions belonging to the penal correction system (PCS). The authors largely use the following methods of cognition: observation, an...
| Main Authors: | , |
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| Format: | Article |
| Language: | Russian |
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Government of Russian Federation, Financial University
2019-04-01
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| Series: | Учёт. Анализ. Аудит |
| Subjects: | |
| Online Access: | https://accounting.fa.ru/jour/article/view/240 |
| Summary: | The subject of the research is a complex of theoretical, methodological and practical issues related to the analysis of the production and economic activity of the institutions belonging to the penal correction system (PCS). The authors largely use the following methods of cognition: observation, analysis and synthesis, grouping and aggregation of heterogeneous data; analogy; methods of comparative analysis, complex and systematic approaches; logical and graphic methods. The paper describes the key features of the analysis of the production and economic activity of the PCS institutions and the main objects of the research. In addition the research identifies the indicators applicable particularly to the analysis of penal correction institutions which makes this research different from a traditional economic analysis. Taking into account the peculiarities of PCS institutions the authors specify certain special directions of the research and propose additional indicators. As the main purposes of PCS institutions are of social character, integrative indicators should be able to measure the extent of achieving social results. The analysis of current assets includes the consideration of such groups of assets as food and general stores. The analysis of human resources should cover not only prison service civilian and certified staff but also convicts and, specifically, the relationship between their labor productivity and financial incentives. The analysis of the activity of PCS institutions should also incorporate the assessment of the effectiveness of use of state-provided funds. |
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| ISSN: | 2408-9303 2619-130X |