VFMértékelés

VFMértékelés is a Hungarian term that translates to "Value for Money assessment" or "Value for Money evaluation" in English. It is a process used to determine if public or private sector organizations are achieving the best possible outcomes with the resources they are allocated. The core principle of VFMértékelés is to ensure that public money is spent efficiently and effectively, and that services provided offer good value to the end-users or taxpayers.

This evaluation typically involves examining three key dimensions: economy, efficiency, and effectiveness, often referred to as the "3 Es." Economy relates to minimizing the cost of inputs while maintaining appropriate quality. Efficiency focuses on maximizing the output or outcomes for a given level of input, essentially asking if resources are being used wisely. Effectiveness, on the other hand, measures whether the intended objectives and outcomes of a program or service are being achieved.

VFMértékelés is often conducted by internal audit departments, external audit bodies, or specialized review teams. The findings from such assessments can inform decision-making regarding resource allocation, service delivery improvements, and strategic planning. The goal is to foster accountability and transparency in the use of resources, ultimately leading to better public services and greater public trust. It is a continuous improvement tool rather than a one-off judgment.