The Institutional Mechanism for Implementing a System of Criteria for Evaluating the Effectiveness of SME Support Diversification Scenarios

This article develops an institutional mechanism for implementing a system of criteria for evaluating the effectiveness of scenarios for diversifying government support for small and medium-sized enterprises (SMEs). The relevance of the study stems from the fact that, within the strategic planning framework of the Russian Federation, SME support is delivered through the interaction of strategic planning documents, including federal projects and government programmes, and development institutions. This necessitates the design of an implementation model that ensures the incorporation of evaluation criteria into official programme passports, annual monitoring procedures, the medium-term budget cycle, interagency coordination processes, and public reporting. Purpose. The study aims to develop an integrated approach to institutionalising a system of key criteria and a composite performance index for evaluating scenarios for diversifying government support for SMEs. Methodology. The study combines systems analysis, the programme-target approach, scenario analysis, and regulatory and organisational approaches. The authors substantiate the need for an implementation mechanism comprising a sequence of stages: formalising the criteria in regulatory documents; integrating them into the project and programme framework; incorporating them into budgetary procedures; calculating and publicly disclosing the results; using the index to rank scenarios; and regularly reviewing the methodology over the medium term. The study establishes that the allocation of responsibilities among the Ministry of Economic Development, the SME Corporation, financial planning authorities, analytical centres, and constituent entities of the Russian Federation is as important as the calculation formulas themselves. The authors propose a two-track implementation model in which the system of criteria serves both monitoring purposes and strategic decision-making. Conclusion. The composite performance index should be used not merely as a supplementary analytical indicator but as a tool for reallocating priorities, adjusting the structure of government support, and improving the alignment of public policy on SME development with the Russian Federation’s long-term objectives.

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Publication Details

Journal
Accounting Analysis Auditing
Published
2026-10-27
DOI
https://doi.org/10.26794/2408-9303-2026-13-5-126-134
Primary Topic
Economic and Industrial Development
Type
article
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article

The Institutional Mechanism for Implementing a System of Criteria for Evaluating the Effectiveness of SME Support Diversification Scenarios

Vladislav R. Timoshinin, А. М. Петров, Igor Gennadevich Ushanov, Чилая Аделина Элдариевна et al.
Accounting Analysis Auditing
Economic and Industrial Development
article

The Institutional Mechanism for Implementing a System of Criteria for Evaluating the Effectiveness of SME Support Diversification Scenarios

Vladislav R. Timoshinin, А. М. Петров, Igor Gennadevich Ushanov, Чилая Аделина Элдариевна, E. R. Alibekova
article en

Abstract

This article develops an institutional mechanism for implementing a system of criteria for evaluating the effectiveness of scenarios for diversifying government support for small and medium-sized enterprises (SMEs). The relevance of the study stems from the fact that, within the strategic planning framework of the Russian Federation, SME support is delivered through the interaction of strategic planning documents, including federal projects and government programmes, and development institutions. This necessitates the design of an implementation model that ensures the incorporation of evaluation criteria into official programme passports, annual monitoring procedures, the medium-term budget cycle, interagency coordination processes, and public reporting. Purpose. The study aims to develop an integrated approach to institutionalising a system of key criteria and a composite performance index for evaluating scenarios for diversifying government support for SMEs. Methodology. The study combines systems analysis, the programme-target approach, scenario analysis, and regulatory and organisational approaches. The authors substantiate the need for an implementation mechanism comprising a sequence of stages: formalising the criteria in regulatory documents; integrating them into the project and programme framework; incorporating them into budgetary procedures; calculating and publicly disclosing the results; using the index to rank scenarios; and regularly reviewing the methodology over the medium term. The study establishes that the allocation of responsibilities among the Ministry of Economic Development, the SME Corporation, financial planning authorities, analytical centres, and constituent entities of the Russian Federation is as important as the calculation formulas themselves. The authors propose a two-track implementation model in which the system of criteria serves both monitoring purposes and strategic decision-making. Conclusion. The composite performance index should be used not merely as a supplementary analytical indicator but as a tool for reallocating priorities, adjusting the structure of government support, and improving the alignment of public policy on SME development with the Russian Federation’s long-term objectives.

Accounting Analysis AuditingVol. 13(5)
Financial University (RU)
Openalex Percentile: Top 8%
Economic and Industrial Development
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