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Conceptual  Framework  to  Analyze  the  Production and  Economic  Activity  of  the  Institutions  of  the  Penal  Correction  System

https://doi.org/10.26794/2408-9303-2019-6-2-52-59

Abstract

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.

About the Authors

Т. G.  Sheshukova
Perm State National Research University, Perm
Russian Federation
Tat’yana G. Sheshukova — Dr. Sci. (Econ.), Professor of the Accounting, Audit and Economic Analysis Department, Honorable Worker on Higher School of the Russian Federation



A.  A.  Sanacheva
Perm State National Research University, Perm
Russian Federation
Aleksandra A. Sanacheva — Master Degree Student of the Economic Faculty



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Review

For citations:


Sheshukova Т.G., Sanacheva A.A. Conceptual  Framework  to  Analyze  the  Production and  Economic  Activity  of  the  Institutions  of  the  Penal  Correction  System. Accounting. Analysis. Auditing. 2019;6(2):52-59. (In Russ.) https://doi.org/10.26794/2408-9303-2019-6-2-52-59

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ISSN 2408-9303 (Print)
ISSN 2619-130X (Online)