Features of measuring the efficiency of the non-profit sector

The non-profit sector in the modern world is of great importance in the socio-economic life of the society, acting as a source of social initiatives and solving socially significant problems. However, the performance of its constituent non-profit organizations is difficult to measure. The purpose of the article is to analyze methodological approaches to assessing the efficiency of non-profit organizations. The author applies mathematical tools and methods of deduction, interpretation, analysis, and generalization of the studied material. The study demonstrates that there are several most common methodological approaches to assessing the efficiency of economic entities in scientific practice: target, resource, and system. It is revealed that target approach is not suitable for measuring the performance of non-profit organizations as strict application of the goal-result ratio is difficult to achieve for non-profit organizations. Resource and system approaches, on the contrary, fit into the system of assessing the organizational success of the phenomenon under study as they use broader assessment parameters including non-formalized indicators and take into account the environmental impact. The main part of the article reveals special methods of measuring the efficiency of the non-profit economic sector, which have been formed and are used in foreign countries (index of sustainability, sociality and social profitability). It is proved that not all special methods are applicable to Russian, which determines the scientific novelty of the work. In particular, it is reflected in B. Weisbrod’s Index of sociality. In the future it is planned to analyze the activities of non-profit organizations at the regional level focusing on the studied methods, attracting various sources of funding and working in different fields. The results of the research can be used by heads of non-profit organizations in their activities in determining goals, guidelines and summarizing.