Abstract |
This paper examines customs performance measures and various indicators in light of the drawbacks to and limitations of the current system of performance measurement adopted by the Russian Federal Customs Service (FCS). The existing system of customs performance measurement is far from perfect and, to some extent, can cause problems in itself. For example, it is difficult to use, is resource-intensive and does not measure the results of activities objectively. In other words, it is in need of improvement. This paper explains how performance can be measured in a way that improves the current system by ensuring it achieves the objectives of the FCS more comprehensively and enhances its overall effectiveness and efficiency |