Abstract:

The study is devoted to assessing the activities of municipal sports schools from the point of view of the SROI concept. The study analyzed the financial support of sports schools, the availability of sports facilities in the management of a sports school, the number of athletes and results in sports competitions. As a result of the work done, sports schools were divided into four categories in terms of the ratio of cost to sports performance. The results obtained served as the basis for further optimization of the management of sports schools, and also showed the ineffective aspects of the use of budget funds.