Comparative Assessment of the Allocative Efficiency of the Functioning of State, Commercial and Non-Profit Social Organizations

The relevance of the study is due to the increased competition of state, commercial and non-profit social organizations for the limited resources of the public sector of the economy. The development of methodological approaches to the comparative assessment of the performance of social sector organizations based on the principle of allocative efficiency will make it possible to analyze the output per unit of material and labor resources expended for organizations operating in the state, commercial and non-profit sectors of the economy. The aim of the study is to design and test a technique for comparative evaluation of the functioning of social sector organizations operating within the framework of market, hierarchical and social coordination models, in accordance with allocative efficiency methodology. Our research method is comparative analysis of relative indicators characterizing the ratio of output, material and labor costs of social organizations. The information base of the study includes data from the national accounts of Russia for the period from 2016 to 2022. The results obtained show that the predominant allocative efficiency of using direct costs is typical for organizations operating within a hierarchical coordination model, which is associated with the regulatory and distributive nature of resource attraction and expenditure, the presence of external control tools over resource expenditure, and the presence of a significant methodological base in the field of standardization of activities. The predominant allocative efficiency of using labor costs is observed in organizations operating within the framework of a market coordination model, due to the use of labor planning methods and remuneration systems that focus the staff on achieving the results. The use of the results obtained in determining the allocative efficiency of social sector organizations operating within the framework of market, hierarchical and social coordination models makes it possible to scientifically substantiate decisions on the allocation of limited social sector resources from the perspective of optimization