FRAMEWORK FOR ASSESSING THE ECONOMIC EFFICIENCY OF SOCIAL PROJECTS IN BUDGETARY ORGANIZATIONS

In modern conditions, social development has become an integral part of strategic priorities at both the state and organizational levels. The implementation of social projects in the public sector, including higher education institutions, is gaining particular importance. However, evaluating the effectiveness of such projects remains a complex task, as it requires considering not only direct but also indirect economic effects that may eventually transform into tangible economic outcomes. This study presents a conceptual model for assessing the economic efficiency of social projects. The main categories of effects are identified, and their contribution to the development of both the organization itself and the region as a whole is demonstrated.