| Abstract [eng] |
The master's thesis is performed in 2012-2020. Analysis of the efficiency of Šiauliai darbo rinkos mokymo centras. The object of the research is the indicators of Šiauliai darbo rinkos mokymo centras. The work consists of three sections. The first chapter analyzes the theoretical aspects of the concept of economic efficiency in the public sector examined by Lithuanian and foreign authors and discusses the factors influencing economic efficiency. Methods analyzing the economic efficiency of the activity are also summarized, financial coefficients and their meanings are discussed. The second chapter presents the methodology for evaluating the efficiency of a public institution. Consisting of four stages: In the first stage, an external and internal analysis of the environment of the training center was performed to find out which factors limit the activities of the institution. In the second stage, a horizontal analysis of the institution's financial data was performed. The purpose of this analysis is to determine the change in the values of the indicators over time and the reasons that influenced those changes. In the third stage, the method of analysis of financial ratios is chosen and a model for evaluating the efficiency of the institution is developed. Groups of performance, solvency, profitability and efficiency indicators are analyzed. In the fourth stage, a methodology was developed for public bodies to properly and correctly perform a cost-benefit analysis of the different activities performed by the institution, allocating indirect costs to each activity. In the third chapter, the evaluation of the efficiency of Šiauliai darbo rinkos mokymo centras is analyzed in detail. At the end of the work, conclusions and recommendations for improving operational efficiency are presented. The formulated hypothesis of the scientific work is confirmed that with the help of performance indicators it is possible to accurately and correctly assess the dynamics of the efficiency of the institution, which allows to decide on the efficiency of the public institution and the possibilities for improvement. |
