ANALYSIS OF THE UNIFORM CONCLUSION OF AGREEMENTS FOR THE PURCHASE OF GOODS, WORKS, SERVICES BY A BUDGETARY ORGANIZATION WITH A SINGLE SUPPLIER
Importance. The problem of using non-competitive methods of determining a supplier, contractor, performer in the framework of the procurement activities of an educational organization worries various subjects of the contract system of the Russian Federation, from customers to control bodies involved in the regulation of procurement activities and compliance with legislation in the field of procurement of goods, works, services. Making purchases from a single supplier violates the implementation of certain principles of the contract system, contributes to the limitation of the information base of the economic analysis of the procurement efficiency, contributes to the uneven distribution of financial resources to cover obligations to fulfill contractual obligations. Objectives. The presented study is devoted to the analysis of the uniformity of the conclusion of contracts for the purchase of goods, works, services from a single supplier of a budgetary educational organization. The author paid considerable attention to the development of a system of indicators of economic analysis of the uniformity of the conclusion of contracts, which will accelerate the turnover of goods, works, services, improve the quality of the procurement of goods, works, services and mobilize internal reserves for financing procurement. Methods. In the course of the study, the author used such general scientific methods of cognition as analysis and synthesis, consistency and complexity, as well as a logical approach to obtaining evidence and argumentation of new provisions of economic analysis. Results. An extensive way of satisfying the customer’s need for goods, works, services leads to an increase in the cost of concluding contracts for the purchase of goods, works, services from a single supplier. Which seems to confirm the idea that the economical use of goods, the rationality of the procurement of works and services, the validity of calculating the initial (maximum) price of the contract with a single supplier contribute to an increase in procurement and the profitability of costs for its implementation. Conclusions and Relevance. From these facts, one may conclude that the calculation and interpretation of the values of the indicators of the analysis of the uniformity of the conclusion and execution of contracts for the purchase of goods, works, services from a single supplier will make it possible to develop recommendations for the customer in the field of observing the principle of uniform distribution of financial resources and the formation of provisions of the main local financial documents of an educational institution aimed at increasing the effectiveness of economic procurement activities.