Modern system internal control of a company that has a service internal audit, is one of the indispensable management tools in the organization corporate governance and control. The effective work of the internal audit and control service (IAS) allows managers to make the right decisions aimed at complying with the requirements of the law and internal regulations of the company, the safety of assets, ensuring the reliability of all types of reporting, preventing, promptly identifying and minimizing internal and external risks; ensuring the efficiency of financial and economic activities and improving the management of the company.
Unfortunately, at present there is no specific methodology for conducting internal audits of the effectiveness of the company's internal control service, aimed at its objective assessment and development of proposals for its optimization. However, experts believe that the effectiveness of internal audit can be assessed from two positions:
internal, i.e., from the point of view of the company's management, heads of branches and other divisions, financial managers;
external, i.e. from the point of view of partners, suppliers, buyers and other interested parties.
Most executives and specialists of companies with internal audit services agree that internal audit can be considered effective if, on the one hand, reports on the results of internal audit reviews provide valuable information to top management, and on the other hand, the resources used in implementation of internal audit are minimal. Therefore, in order to evaluate the effectiveness, each company must monitor the implementation of the developed internal audit programs, the results of audits, feedback from auditors and the activities of departments.
External evaluation of the effectiveness of internal audit is usually carried out as a result of third-party audits: audit organizations, tax authorities, etc. Identification of violations, errors, facts of distortion of reporting or fraud by external auditors in the presence of an internal audit and control service in the company indicates the inefficient work of internal auditors and the weakness of the company's internal control system.
Since the management of the company is interested in the effective work of the IAS, it should initiate the development of a system for assessing the quality of the work of this service, aimed at ensuring the effectiveness of the financial and economic activities of the company and its separate subdivisions as well as their development. To do this, it is required to determine the range of assessment indicators: forecast and actual. Practice shows that the use of only quantitative indicators (such as the number of checks, the time for their implementation, the amount of detected theft and illegal payments, etc.) is insufficient today. Therefore, in order to objectively assess the effectiveness of the IAS work, it is necessary to apply an integrated approach, i.e., use an assessment system that includes both quantitative and qualitative indicators.
At present, there is no standard solution for creating a system of indicators of quality, efficiency, and the useful result of the work of the IAS. However, one can focus on those factors that can serve as the basis for the development of such an assessment system. These include:
direct quantitative effect from the activities of the IAS, i.e. the number of violations detected, the amount of violations detected, the amounts recovered from the perpetrators, etc.;
indirect quantitative effect of IAS activities, which consists in reducing the cost of external audit and consulting services;
the effect of the preventive measures recommended by the IAS staff;
the effect associated with an increase in the validity of managerial decisions based on the results of IAS control checks.
Many indicators can serve as the basis for assessing SVA. The main ones include the following:
the ratio of the costs of IAS and the real benefits from its work;
areas of activity of the IAS;
IAS status within the company;
professional level and development of IAS personnel;
SVA projects;
applied internal audit methodology;
applied internal audit technologies.
The specific list and values of indicators for assessing the performance of the IAS are usually determined by the head of the IAS, coordinating them with top management companies. To analyze the activities of the IAS by the top management of the company, the indicators can be enlarged, and for the heads of departments and services - detailed. So, for example, in JSC Severstal, according to the head of the internal audit department of this company A. Guryev, to evaluate managers, a “set of indicators is used, including both organizational targets (implementation of the annual audit plan, development of corrective action plans by management based on the results audits), and the goals of personal and professional development (training and obtaining professional certificates)”.
Aggregated indicators should be formed into a system so that it is possible to judge the degree of implementation of the annual work plan of auditors and the costs of audits. In addition, the scorecard should provide an assessment of the contribution of the IAS and its specific employees to general indicators activities of both the company as a whole and its separate structural divisions, as well as individual business processes.
In large companies, internal audit and control systems are usually integrated into all structural units. Under such conditions, to assess the effectiveness of IAS, such important indicators are used as:
the ratio of the sum of the cost effect from the implementation of IAS of all control and consulting activities in certain period to the sum of all costs for the maintenance and development of IAS;
the amount of additional savings from the distribution of the results of verification and consulting activities to all business units of the company; 3) the degree of deviation of the actual financial and economic performance of the company and its separate subdivisions from the planned level;
4) the amount of damage prevented as a result of the audit and analytical work of the IAS.
Detailed indicators can be used by both large and medium-sized companies. They can be divided into qualitative and quantitative indicators.
Quality metrics include:
the general level of qualification of auditors;
the average duration of their work in NEA;
the average number of hours spent on professional development of one auditor per year;
the number of IAS employees who have professional and qualification certificates of auditors;
availability and implementation of internal audit standards.
Quantitative indicators can be grouped into two groups:
performance indicators - the average number of audits carried out by one auditor; average duration of one check; implementation of the approved IAS work plan; the percentage of audits conducted on time; the number of recommendations submitted to the initiators of the audits; the number of unsatisfied inspection orders;
performance indicators - the number of auditors' comments on facts previously unknown to the head of the audited unit; the number of customer requests to IAS; degree of customer satisfaction; percentage of internal auditors' recommendations implemented; straight economical effect from the implementation of audit recommendations.
In the current practice of company valuation, income, cost and comparative approaches are used. At the same time, within the framework of each of the approaches, valuation methods are used to obtain a final conclusion about the value of the company. For example, the income approach traditionally uses the discounted cash flow method and the capitalization method. As part of the cost approach -- method net assets and salvage value method, etc. Each of these approaches and methods has its advantages and disadvantages. negative sides, which determine the feasibility of its application, also focuses on certain characteristics of the business. For example, the income approach focuses on the profitability of the business, the cost approach focuses on the assets and encumbrances of the business, the comparative approach focuses on the valuation of an object by comparing transactions for similar objects, etc. cm. .
The practical use of valuation results in terms of the net assets method and methods based on a comparative approach, in its "pure" form, often does not reflect the real situation in the business of the company being valued. For example, using the net asset method when valuing capital-intensive or extractive companies does not always lead to a correct result. The use of comparative approach methods, in turn, is quite difficult due to the lack of adequate analogues in the Russian stock market, while the use of Western analogues is not entirely justified for comparing standards. accounting, as well as the business environment of the economies of various countries. A certain kind of subjectivity in the calculations also introduces the weighting used to obtain the final value of the cost.
The question arises, is it possible to stop at one evaluation method that will allow you to get the most correct result? To answer this question, a wide range of existing valuation models that have developed in Western practice was analyzed, and a mechanism was developed for their possible adaptation to the real conditions of the Russian economy. The result of the work was the creation of a Model that allows analyzing the current activities of the Company, as well as assessing the value of the business based on the Cash Flow Methods (Capital Cash Flows (CCF), Equity Cash Flows (ECF), Free Cash Flows (FCF)); Methods based on the concept of residual income (Economic Value Added (EVA), Cash Value Added (CVA), Shareholder Value Added (SVA)), etc., as well as EBO and Black-Scoles models. At the same time, an assessment model was proposed and tested, based on the elements of the income and cost approach.
The practical implementation of the model includes three blocks: the "Initial data" block, the "Financial analysis" block, and the "Evaluation models" block.
The "Input data" block involves entering the information necessary for making calculations in the "Financial analysis" and "Valuation models" blocks. The resulting result is the construction of a forecast balance, fixing the results in terms of financial analysis of the company being valued and obtaining the value of the company's business, determined using CCF, ECF, FCF, EVA, CVA, SVA, EBO, Black-Scoles, etc. The transition to the required form is carried out using the buttons, the results are presented in graphical and tabular form.
In the framework of this article, we will indicate the possibility and expediency of using methods widely used in Western practice in assessing the value of companies.
To understand the essence of the object of assessment, let's define the terminological apparatus. The object of assessment is the business of the company, while the company is understood as one or more property complexes, expressed as independent legal entities, which include all types of property intended for the implementation of activities (businesses). Based on this definition, a company can be considered in two sections: from the point of view of the elements that form it (in fact, these are elements of the property complex in the form of assets and liabilities) and the elements that form its business (a set of business units). This interpretation allows us to single out one more level: if a company is a structurally complex business, then its forming elements (as well as the elements forming its business) are a set of property complexes. This division is necessary to highlight the elements that are not involved in the formation of the value of the company's business, the restructuring of which will provide an additional effect, expressed as Money or other type of asset. This statement has been tested as a result of practical work and has received practical justification and confirmation.
Initially, we consider the valuation of the company's business not only as a tool for making strategic decisions, but also as a tool for managing the value of both the company as a whole and the elements involved in its formation. We group the evaluation methods as follows:
1. Evaluation methods based on FCF, ECF, CCF.
2. Estimation methods based on NPV, APV, SNPV.
3. Evaluation methods based on EVA, MVA, CVA.
4. Method of valuation based on the combination of income and assets (EBO).
5. A valuation method based on the market value of assets, adjusted for encumbrances.
Valuation methods based on cash flows
The general formula for calculating the value of a business is the following formula:
Business Value = Sum of Present Values of Future Cash Flows + Market Value of Surplus Assets +/- Surplus/Deficiency of Own Working Capital.
The algorithm for determining the value of a company using the discounted cash flow method is as follows: determining the type of cash flow involved in the calculation, calculating the amount of cash flow, fixing the discount rate, calculating the current value of cash flows.
Cash flows can be expressed as CCF (Capital Cash Flow), EСF (Equity Cash Flow), FCF (Free Cash Flow). The choice of the type of cash flow is determined by the purpose and objective of the assessment.
The use of CCF (Capital Cash Flow) makes it possible to obtain an estimated value of the company's business, while as a result of calculations, the cash flow available to shareholders and creditors is fixed. CCF (Capital Cash Flow) = EBIT (Earnings before Interest and Taxes) + Depreciation - Capital Expenditures - Working Capital Increase - Actual Taxes funds and intangible assets, Capital Expenditures - capital investments, Working Capital Increase - increase in own working capital, Actual Taxes - taxes actually paid, calculated as (Tax Rate) x (EBIT - Interest).
The use of ECF (Equity Cash Flow) makes it possible to obtain an estimated value equity of the company, while as a result of the calculations, the cash flow available to shareholders after payments on debt obligations is fixed. EСF (Equity Cash Flow) = EBIT (Earnings before Interest and Taxes) + Depreciation - Capital Expenditures - Working Capital Increase - Interest - Debt Payments + Debt Issues - Actual Taxes, where Debt Payments - payments in terms of long-term loans and loans, Debt Issues - receipts of new long-term loans and borrowings (essentially a change in long-term accounts payable).
The use of FCF (Free Cash Flow) makes it possible to obtain an estimated value of the company's business, while, like CCF (Capital Cash Flow), as a result of calculations, the cash flow available to shareholders and creditors of the company is fixed. FСF = EBIT (Earnings before Interest and Taxes) + Depreciation - Capital Expenditures - Working Capital Increase-Hypothetical Taxes , where Hypothetical Taxes are the taxes that the company would have paid had it not used the tax shield effect, and are calculated as (Tax Rate) x (Earnings before Interest and Taxes).
After receiving the amount of cash flows, a discount rate is calculated to bring the obtained values into the current value. At the same time, it is necessary to pay attention to the fact that the discount rate for ECF (Equity Cash Flow) and CCF (Capital Cash Flow) is calculated based on the CAPM (Capital - assets pricing model), but for CCF within CAPM, the Asset Beta coefficient is used, in Ultimately, the discount rate looks like R = Riskfree Rate + [(Asset Beta) x (Risk Premium)], where Riskfree Rate is the risk-free rate and Risk Premium is the market premium. For ECF within CAPM, the Equity (Unlevered) Beta ratio is used, Unlevered (Equity) Beta = Levered Beta/(1 + D/E Ratio), while R = Riskfree Rate + [(Equity Beta) ґ (Risk Premium)] . FCF means using WACC (Weighted average cost of capital) = (Debt / Value) (1 - Tax Rate) ґ kD + (Equity/Value) x kE as the discount rate, where Debt/Value is the share of debt, kD -- cost of debt, Equity/Value -- share of equity, kE - cost of equity.
After obtaining the current values of cash flows in the forecast period and summing them up, adjustments are made for the amount of excess assets and surplus/deficit of own working capital.
Let's bring practical example using the discounted cash flow method.
Initial data: Revenue (Sales), $2,500,000, Unlevered Beta 1.00, Rf (Riskfree Rate) 12.00%, Rm-Rf (Risk Premium) 8.00%, Share of Debt (Debt Ratio) 40.00% , Depreciation $500, Change in Working Capital $0, Capital Expenditures $500, EBIT Rate (%) 20.00%, Tax Rate 30.00%, Amount Payable percent - $90,517. To simplify the calculations, it is assumed that the company receives constant cash flows over an infinite period, there are no excess assets, there is no deficit / surplus of own working capital.
Let us denote the formula calculation of cash flows:
Estimation methods based on NPV, APV, SNPV
The selection of a group of these methods was not carried out by us by chance. If a company is a collection of property complexes, each of them can be regarded as a kind of investment project. Accordingly, when conducting a business valuation (especially if the concept of “strategic investment” arises), valuation methods based on NPV, APV, SNPV acquire the greatest importance. Let's take a look at each of these methods.
NPV (Net Present Value) -- Net Present Value
When conducting an assessment using the NPV indicator, it is possible to use NPV calculation options based on investments “dispersed over time” and investments of a “one-time” nature.
To assess the value of a business, taking into account investments "dispersed" over time, the following formula can be used:
(CF)t -- cash flow in year t, taking into account the initial investment (the amount of cash flow, depending on the task and objectives of the assessment, is defined as CCF, ECF or FCF, while in practical calculations, as a rule, preference is given to FCF), then the cash flow of the first year is adjusted by the value of the initial investment Co;
r -- discount rate for the selected type of cash flow;
(C0)t -- initial investment (original capital) in year t, counting from the start date of investment.
This calculation method, in addition to company valuation, can also be used when conducting valuation work to evaluate mergers and acquisitions, as well as for the case when the expected payment for "entering the business" is "dispersed" in time. This method is of particular relevance in terms of assessing companies that require significant investments to maintain fixed assets in working condition (for example, electricity, transport, etc.).
To assess the value of a business, taking into account one-time investments, the formula takes a simpler form:
(CF)t -- cash flow in year t, taking into account the initial investment (the amount of cash flow, depending on the task and objectives of the assessment, is defined as CCF, ECF or FCF, while in practical calculations FCF is usually preferred)
r -- discount rate for the selected type of cash flow
C0 -- one-time investment.
This method of calculation can be used when carrying out appraisal work in terms of mergers and acquisitions for the case when the expected payment for "entering the business" is of a one-time nature.
APV (Adjusted Present Value) -- Adjusted Present Value
The method is more theoretical than NPV and involves the use of the "tax shield" element in the calculations. A "tax shield" refers to a company's costs that are deductible from taxable income and that "protect" (serving as a kind of shield) an equivalent amount of taxable income by reducing the amount of taxable income.
APV business value = NPV + “tax shield” value - any costs from the placement of shares1
The second calculation option does not provide for adjustments for the costs associated with the placement of shares, and was proposed in the work of R. Rubak, see.
SNPV (Strategic Net Present Value) - Strategic Net Present Value
The value of a company can exceed the market value of all its projects if there is a possibility of making decisions with a positive NPV. This “economic value” is estimated by the Black-Scholes Model (OPM). The adjustment of the NPV indicator for the total premium of real options, in particular, was voiced by the participants of the Conference in terms of real options (see ), as well as this moment was indicated in the work of Copeland, Koller and Murrin (see ).
Strategic Net Present Value (SNPV) is the sum of two components: Net Present Value (NPV) and Total Real Options Premium (Pr). Wherein real options represent the amount by which the project is underestimated.
SNPV = NPV + Pr.
Evaluation methods based on EVA, MVA, CVa.
EVA (Economic Value Added) - added value
EVA (Economic Value Added) is based on the concept of residual income proposed by Alfred Marshall. Due to the actualization by investors of issues related to the maximization of income for shareholders, the concept of residual value has become widespread. The merit in this matter belongs to Stern Stewart, who developed and actively offered the EVA model in the consulting services market.
According to the EVA concept, the value of a company is its book value plus the present value of future EVAs. These strict relationships between EVA and a company's market value suggest that EVA determines the market value of a stock. The correlation between EVA and market value has been studied with some results.
Let us dwell in more detail on the analysis of the main points of this concept. What is the basis of EVA? It is obvious that the greatest increase in the value of any company is primarily due to its investment activity, which can be realized both at the expense of its own and borrowed sources. The basic idea behind using EVA is that shareholders should receive a rate of return for the risk they take. In other words, equity capital must earn at least the same rate of return as similar investment risks in the capital markets. If this moment does not occur, then there is no real profit and shareholders do not see the benefits from operating activities companies. On the other hand, if EVA is equal to zero, this is a definite achievement, since the shareholders actually received a rate of return that compensated for the risk.
A positive EVA value characterizes the efficient use of capital; if we take a macroeconomic scale, it becomes obvious that the productivity of capital is the factor that has the greatest impact on the economy and, as a result, on GDP growth. Any economy is characterized by a certain "reserve" of capital, which leads to the emergence of new GDP. The more productive the capital, the greater the GDP we have. Therefore, achieving the highest possible positive EVA is not only a positive factor for shareholders in terms of company value management, but also for the entire economy and is important for each specific individual in a broader perspective. In practice, this moment characterizes the possibilities of the most effective redistribution of capital from one industry to another, which allows the industry to develop and receive additional income.
Firm Value = Capital Invested in Assets in Place + Current PV of EVA from Assets in Place + Sum of PV of EVA from new projects ).
EVA calculation options:
1) EVA = NOPAT - COST OF CAPITAL x CAPITAL employed.
2) EVA = (RATE OF RETURN - COST OF CAPITAL) x CAPITAL.
1. Rate of return = NOPAT/Capital.
2. Capital = Total balance sheet minus non-interest bearing debt in the beginning of the year.
3. Cost of capital (WACC) = Cost of Equity x Proportion of equity from capital + Cost of debt x Proportion of debt from capital x (1-tax rate) (see WACC calculation for FCF cash flow).
It must be taken into account that the simplicity of calculating the EVA indicator is only an apparent phenomenon. The developer of this model (Stewart G. Bennett) provides a list of possible amendments and adjustments. The most significant adjustments include the following: PV Operating Leases, Goodwill Depretiation, Capitalized R&D, etc.
As part of management, the company's value EVA is used in the preparation of the capital budget, in evaluating the performance of departments or the company as a whole, in developing an optimal and fair system of bonuses for management. The advantages of applying this concept in the framework of company value management are associated with an adequate and easy definition using this indicator the extent to which a division, firm, or individual project achieves its goal of increasing market value.
Thus, the value added model (EVA):
It is a tool for measuring the "surplus" value created by investments and an indicator of the quality of management decisions, while a constant positive value of this indicator indicates an increase in the company's value, while a negative value indicates its decrease;
based on the cost of capital as a weighted average various kinds financial instruments used to finance investments;
· allows you to determine the value of the company, and also allows you to evaluate the effectiveness of individual divisions of the company (individual property complexes).
In more detail, issues related to the use of this model are covered in the following works: see.
MVA (Market Value Added)
It is a special case of EVA. Calculated using the formula: MVA = Market Value of Equity + Market Value of Debt - Total Installed Capital x (Total Invested or Total Adjusted Capital).
The relationship between MVA and EVA indicators is defined as follows:
Fig.4.
CVA (Cash Value Added) - cash value added
This model is a kind of "prototype" of EVA. In practice, it is also called Residual Cash Flow (RCF). Calculation options for this indicator are presented as follows: CVA = Sales x ((Sales - Cost)/Sales - Working Capital Movement/Sales - Non Strategical Investment/Sales) - OCFD/Sales (see).
In the current practice of financial management, the model is simplified and looks like this: RCF (CVA) = AOCF - WACC x TA, where: AOCF (Adjusted Operating Cash Flows) - adjusted operating cash flow; WACC - weighted average cost of capital; TA - total adjusted assets.
Combination of income and assets (EBO) valuation method
The Ohlson EBO model (Edwards-Bell-Ohlson valuation model) combines elements of the income and cost approach, while the greatest weight in obtaining the final value falls on the cost approach in terms of fixing the current value of net assets.
The company's value is expressed through the discounted flow of "excess" - income (deviations of profit from the "normal", ie industry average value) and the current value of its net assets. It should be noted that the logic of calculating the Olson model is close to the concept of economic value added.
The value of the company within the Model is fixed as follows:
Pt -- the market value of the company at time t;
bt is the value of the company's net assets at time t;
bt-1 -- the value of the company's net assets at time t-1 (for the previous period);
dt -- "generalized dividends"
r -- discount rate
vt -- contribution of other factors to profit
E -- future profit (forecast)
Xt -- current profit
w - the weight of the impact of profit for the previous period
g -- other information influence weight
The parameters of information dynamics u, g are positive values and should have a value of no more than 1. The factors influencing these indicators are the economic situation of the company and its accounting policy. The definition of the magnitude of these parameters is given in the work of Hand J. And Landsman, see.
The authors analyzed the data financial reporting for the aggregate of companies whose shares are listed on the American stock market (NYSE, AMEX, NASDAQ) for the period from 1974 to 1996. The results of the analysis were the following values parameters: u = 0.61, g = 0.45 for companies that pay dividends, and u = 0.46, g = 0.34 - for companies that do not pay dividends. Obviously, the direct use of the values of these coefficients for Russian companies that have a different economic environment will not lead to reliable and accurate results. In this connection, research is being carried out to determine the parameters of information dynamics, but objective data have not yet been received.
Nevertheless, the importance of this model should be emphasized due to the fact that the model gives an idea of what part of the company's market value is expressed in its real assets, and what part is intangible "goodwill", which allows you to more accurately represent the degree of riskiness of investing in one or another company.
Here is an illustrative example of calculation within the Valuation Model:
Other valuation models (RIM)
To complete the review of modern valuation techniques, it is necessary to touch on one more issue related to the existence of Models based on accounting data.
These Models include the development of the Residual Income Model (RIM), proposed by Charles Lee (see).
Firm Value t = Capital t + PV (all future wealth creating activities) = Capital t + PV (all future "residual income" (RI)).
RI -- difference between earnings for the period and its cost-of-capital, expressed in $.
RI = Earnings t - R x Capital t-1.
R = cost-of-capital, expressed as a rate-of-return, assuming a flat term structure.
At the present time, the adaptation of this model to Russian conditions in valuation practice does not exist. Therefore, it is very difficult to make a conclusion about the validity and applicability of this model, without making adjustments that take into account the specifics of the domestic accounting system, compared to the Western one.
Valuation method based on the market value of assets adjusted for encumbrances
It seems very difficult to judge which of the indicators listed in this article can serve as the most correct basis for calculating the company's value.
In the works of Western authors, there are a significant number of publications related to highlighting the advantages and disadvantages of EVA, MVA, CVA, etc. We consider it necessary to note that, in fact, all these indicators are based on NPV. At the same time, each of them contains a certain kind of "assumptions" that greatly simplify the calculation and affect the resulting value of the company's value. Nevertheless, it is obvious that the NPV indicator can answer the question about the value of a business, taking into account its expected profitability, but does not answer the question of what this profitability is formed by and what risks the new owner of the company may face. This moment necessitated the development of a model based on NPV, taking into account the advantages of the above models and allowing you to get the most "real" value of the company, understandable to both the buyer and the seller.
Particular attention should be paid to the definition voiced by Y. Breghen and L. Gapensky: "the market value of a business, in fact, is based on the market value of assets, which is determined by the ability of assets to generate income." Based on the previously outlined approach to interpreting the essence of the company and the value indicator as a characterizing indicator, it should be noted that assets and liabilities are the basic elements that form its value, while the value of the business is based on assets, the value of which is based on their profitability.
We consider it conditional and necessary to use the following model to assess the value of the company's business:
Company Value = Market Value of NPV Assets of Operating Assets + Market Value of Surplus Assets +/- Working Capital Surplus / Shortage of Working Capital + Market Value of Financial Assets
The validity of the application of this Model was revealed as a result of practical work and confirmed by statistical studies.
Below is a calculation table containing the results of the company's valuation using the methods discussed in this article.
Thus, based on the above, the following conclusions can be drawn:
practical use of the NPV, APV, SNPV methods in the course of appraisal work is possible in terms of analyzing transactions related to mergers or acquisitions, to analyze the feasibility of making a “strategic investment” necessary for the development of a particular property complex that is part of the company, etc. P.
The basis of all valuation models is the traditional NPV indicator, the specification of which made it possible to show the validity of using a modified approach to valuation, which includes elements of an income and cost approach, the calculation of the company's business value is carried out according to the formula:
Company Value = Market Value of Assets NPV Operating Assets + Market Value of Surplus Assets +/- Working Capital Surplus / Working Capital Deficit + Market Value of Financial Assets
Market value of Long-term financial investments
The market value of the company's rights of claim (accounts receivable) that can be converted into financial investments or cash
Market value of liabilities that could result in loss of control of the business
The market value of short-term liabilities that could result in the loss of control of the business
The market value of long-term liabilities that could result in the loss of control of the business.
When assessing the state and trends in the development of education systems, the main object of assessment, its content and criteria base are the leading targets and the main expected results that make up the content of the first block of planned results for each curriculum.
The system for assessing the achievement of the planned results of the development of the main educational program primary general education involves integrated approach to the evaluation of results education, which allows to assess the achievement by students of all three groups of educational outcomes: personal, meta-subject and subject .
In accordance with the Requirements of the Standard, the provision and use of personalized information possible only within the framework of the procedures for the final assessment of students. In all other procedures, it is permissible to provide and use exclusively non-personalized (anonymous) information about the educational results achieved by students.
The interpretation of the evaluation results is based on context information on the conditions and features of the activities of subjects educational process. In particular, the final assessment of students is determined taking into account their starting level and the dynamics of educational achievements.
The evaluation system provides tiered approach to the presentation of planned results and tools for assessing their achievement. According to this approach, not an “ideal sample” is taken as a starting point, counting from which by the “subtraction method” and fixing the mistakes and shortcomings made, the student’s assessment is formed today, but the reference level of educational achievements necessary for continuing education and actually achieved by the majority of students. The achievement of this reference level is interpreted as the unconditional educational success of the child, as the fulfillment of the requirements of the Standard. And the assessment of individual educational achievements is carried out by the “addition method”, in which the achievement of the reference level and its excess is recorded. This allows you to encourage the progress of students, to build individual trajectories of movement, taking into account the zone of proximal development.
Therefore, in the current assessment activity, it is advisable to correlate the results demonstrated by the student with assessments of the type:
“pass / fail” (“satisfactory / unsatisfactory”), i.e. an assessment indicating the mastery of the basic knowledge system and the correct performance of educational actions within the range (range) of tasks built on the supporting educational material;
· "good", "excellent" - marks indicating the assimilation of the basic knowledge system at the level of conscious voluntary mastery of educational actions, as well as the outlook, breadth (or selectivity) of interests.
This does not exclude the possibility of using the traditional system of marks on a 5-point scale, however, it requires clarification and rethinking of their content. In particular, the achievement of the reference level in this assessment system is interpreted as the unconditional educational success of the child, as the fulfillment of the requirements of the Standard, and is correlated with the grade "satisfactory" (pass).
The assessment process uses a variety of methods and forms that complement each other (standardized written and oral work, projects, practical work, creative work, introspection and self-assessment, observations, etc.).
10.2. Features of the assessment of personal, meta-subject and subject results
The assessment of personal results is an assessment of the achievement by students of the planned results in their personal development, presented in the section "Personal learning activities" of the program for the formation of universal educational activities for students at the stage of primary general education.
The achievement of personal results is ensured during the implementation of all components of the educational process, including extracurricular activities implemented by the family and school.
The main object of evaluation of personal results is the formation of universal educational activities included in the following three main blocks:
· self-determination- the formation of the internal position of the student - the adoption and development of a new social role student; the formation of the foundations of the Russian civil identity of the individual as a sense of pride in their homeland, people, history and awareness of their ethnicity; development of self-esteem and the ability to adequately assess oneself and one's achievements, to see strengths and weak sides your personality;
· sense formation- search and establishment of personal meaning (i.e., "meaning for oneself") of teaching by students on the basis of a stable system of educational, cognitive and social motives; understanding the boundaries of “what I know” and “what I don’t know”, “ignorance”, and striving to bridge this gap;
· moral ethical orientation- knowledge of the basic moral norms and orientation towards their implementation based on the understanding of their social necessity; the ability to moral decentration - taking into account the positions, motives and interests of the participants in the moral dilemma in its resolution; development of ethical feelings - shame, guilt, conscience as regulators moral conduct.
the formation of the internal position of the student, which is reflected in the emotionally positive attitude of the student to the educational institution, orientation to the meaningful moments of the educational process - lessons, learning new things, mastering skills and new competencies, the nature of educational cooperation with the teacher and classmates - and orientation to the pattern of behavior "good student" as a role model;
the formation of the foundations of civic identity - a sense of pride in one's Motherland, knowledge of significant historical events for the Fatherland; love for one's own land, awareness of one's nationality, respect for the culture and traditions of the peoples of Russia and the world; developing trust and the ability to understand and empathize with the feelings of others;
Formation of self-esteem, including awareness of one's abilities in learning, the ability to adequately judge the reasons for one's success/failure in learning; the ability to see your strengths and weaknesses, respect yourself and believe in success;
Formation of the motivation of educational activity, including social, educational, cognitive and external motives, curiosity and interest in new content and methods of solving problems, acquiring new knowledge and skills, motivation to achieve results, striving to improve one's abilities;
knowledge of moral norms and the formation of moral and ethical judgments, the ability to solve moral problems on the basis of decentration (coordination of different points of view on solving a moral dilemma); the ability to evaluate one's own actions and the actions of other people in terms of observance/violation of a moral norm.
In the planned results describing this group, there is no “Graduate will learn” block. It means that personal results of graduates at the stage of primary general education in full compliance with the requirements of the Standard not subject to final evaluation .
The formation and achievement of the above personal results is the task and responsibility of the education system and educational institution. Therefore, the evaluation of these results educational activities is carried out in the course of external non-personalized monitoring studies, the results of which are the basis for making managerial decisions in the design and implementation of regional development programs, educational process support programs, and other programs. Their implementation should involve specialists who do not work in this educational institution and who have the necessary competence in the field of psychological diagnostics of personality development in childhood and adolescence. The subject of assessment in this case is not the progress of the student's personal development, but the effectiveness of the educational activities of an educational institution, municipal, regional or federal education system. This is a fundamental point that distinguishes the assessment of personal results from the assessment of subject and meta-subject results.
During current assessment a limited assessment of the formation of individual personal results is possible, which fully meets ethical principles protection and protection of the interests of the child and confidentiality, in a form that does not pose a threat to the identity, psychological safety and emotional status of the student. Such an assessment is aimed at solving the problem of optimizing the personal development of students and includes three main components:
Characteristics of the achievements and positive qualities of the student;
determination of priority tasks and directions of personal development, taking into account both achievements and psychological problems child development;
Another form of assessing the personal results of students can be an assessment of the individual progress of the personal development of students who need special support. This task can be solved in the process of systematic monitoring of the course of the child's mental development on the basis of ideas about the normative content and age periodization of development - in the form of age-related psychological counseling. Such an assessment is carried out at the request of the parents (legal representatives) of students or at the request of teachers (or the administration of the educational institution) with the consent of the parents (legal representatives) and is carried out by a psychologist who has a special vocational training in the field of developmental psychology.
Evaluation of meta-subject results is an assessment of the achievement of the planned results of mastering the main educational program, presented in the sections "Regulatory learning activities", "Communicative learning activities", "Cognitive learning activities" of the program for the formation of universal learning activities for students at the stage of primary general education, as well as the planned results presented in all sections of the subroutine “Reading. Work with text".
The achievement of meta-subject results is ensured by the main components of the educational process - academic subjects.
The main object of evaluation of meta-subject results is the formation of the student's regulatory, communicative and cognitive universal actions, i.e. such mental actions of students that are aimed at analyzing and managing their cognitive activity. These include:
the ability of the student to accept and maintain the learning goal and objectives; independently transform practical task in cognitive, the ability to plan one's own activity in accordance with the task and the conditions for its implementation and to look for means of its implementation; the ability to control and evaluate one's actions, to make adjustments to their implementation based on the assessment and taking into account the nature of errors, to show initiative and independence in learning;
the ability to carry out information search, collection and selection of essential information from various information sources;
the ability to use sign-symbolic means to create models of objects and processes under study, schemes for solving educational, cognitive and practical problems;
the ability to carry out logical operations of comparison, analysis, generalization, classification according to generic characteristics, to establish analogies, refer to known concepts;
the ability to cooperate with the teacher and peers in solving educational problems, to take responsibility for the results of their actions.
Features of the assessment of meta-subject results are related to the nature of universal learning activities. By virtue of their nature, being functionally essentially orienting actions, metasubject actions constitute the psychological basis and the decisive condition for the success of students in solving subject problems. Accordingly, the level of formation of universal learning activities, representing the content and object of evaluation of meta-subject results, can be qualitatively assessed and measured in the following main forms.
Firstly, the achievement of meta-subject results can act as a result of the performance of specially designed diagnostic tasks aimed at assessing the level of formation of a particular type of universal learning activities.
Secondly, the achievement of meta-subject results can be considered as an instrumental basis (or as a means of solution) and as a condition for the successful completion of educational and educational-practical tasks by means of educational subjects. This approach is widely used for the final assessment of the planned results in individual subjects. Depending on the success of the test tasks in mathematics, Russian (native language), reading, the world around us, technology and other subjects, and taking into account the nature of the mistakes made by the child, we can conclude that a number of cognitive and regulatory actions of students have been formed. Test tasks that require joint work students on the overall result, allow assessing the formation of communicative educational actions.
Finally, the achievement of meta-subject results can be manifested in the success of complex tasks on an inter-subject basis. In particular, extensive opportunities for assessing the formation of meta-subject results are opened up by the use of test tasks, the successful completion of which requires mastering the skills of working with information.
The advantage of the last two methods of assessment is that the subject of measurement is the level of appropriation by the student of a universal educational action, which reveals itself in the fact that the action takes the place of the operation in the structure of the student's educational activity, acting as a means, and not the goal of the child's activity.
In this way, assessment of meta-subject results can be carried out in the course of various procedures . For example, in the final test work on subjects or in complex work on an interdisciplinary basis, it is advisable to make an assessment (direct or indirect) of the formation of most cognitive learning activities and skills in working with information, as well as an indirect assessment of the formation of a number of communicative and regulatory actions.
During the ongoing, thematic, intermediate assessment, the achievement of such communicative and regulatory actions that are difficult or impractical to check in the course of a standardized final test work can be assessed. For example, it is during the current assessment that it is advisable to monitor the level of formation of such a skill as “interaction with a partner”: orientation towards a partner, the ability to listen and hear the interlocutor; the desire to take into account and coordinate different opinions and positions regarding an object, action, event, etc.
An assessment of the level of formation of a number of universal educational activities, the mastery of which is of decisive importance for assessing the effectiveness of the entire primary education system (for example, the level of “inclusion” of children in educational activities provided by the primary education system, the level of their educational independence, the level of cooperation, and a number of others) is carried out in form of non-personalized procedures.
Evaluation of subject results is an assessment of the student's achievement of the planned results in individual subjects.
The achievement of these results is ensured by the main components of the educational process - the subjects presented in the mandatory part of the curriculum.
In accordance with the understanding of the essence of educational results, laid down in the Standard, subject results contain, firstly, system of fundamental elements of scientific knowledge, which is expressed through the educational material of various courses (hereinafter - subject knowledge system), and secondly, system of formed actions witheducational material(Further - system of substantive actions), which are aimed at the application of knowledge, its transformation and the acquisition of new knowledge.
Subject knowledge system - the most important component of subject results. It can be distinguished basic knowledge(knowledge, the assimilation of which is fundamentally necessary for current and subsequent successful learning) and knowledge that supplements, expands or deepens the basic knowledge system, and also serves as propaedeutics for the subsequent study of courses.
The basic knowledge includes, first of all, the fundamental elements of scientific knowledge (both general scientific and related to individual branches of knowledge and culture) that underlie the modern scientific picture of the world: key theories, ideas, concepts, facts, methods. At the stage of primary general education, the basic system of knowledge includes the conceptual apparatus (or "language") of educational subjects, the development of which allows the teacher and students to effectively advance in the study of the subject.
The basic system of knowledge is determined taking into account their significance for solving the main problems of education at this level, the basic nature of the material being studied for subsequent training, and also taking into account the principle of realism, the potential possibility of their achievement by the majority of students. In other words, this group includes a system of such knowledge, skills, learning activities, which, firstly, are fundamentally necessary for successful learning and, secondly, with the presence of a special purposeful work of the teacher, can in principle be achieved by the vast majority of children.
At the stage of primary general education, of particular importance for the continuation of education is the assimilation by students the basic system of knowledge in the Russian language, native language and mathematics.
When evaluating subject results, the main value is not in itself the development of a system of basic knowledge and the ability to reproduce them in standard learning situations, but the ability to use this knowledge in solving educational, cognitive and educational and practical problems. In other words, the object of evaluation of subject results are actions performed by students with subject content.
Actions with subject content (or subject actions) - the second important component of subject results. Many objective actions are based on the same universal educational actions, primarily cognitive ones: the use of sign-symbolic means; modeling; comparison, grouping and classification of objects; actions of analysis, synthesis and generalization; establishing links (including cause-and-effect) and analogies; search, transformation, presentation and interpretation of information, reasoning, etc. However, on different subjects, these actions are refracted through the specifics of the subject, for example, they are performed with different objects, with numbers and mathematical expressions; with sounds and letters, words, phrases and sentences; statements and texts; with objects of animate and inanimate nature; with musical and artistic works, etc. Therefore, with all the commonality of approaches and algorithms for performing actions, the very composition of the formed and practiced actions has a specific “objective” coloring. Therefore, in particular, the contribution of different educational subjects to the formation and formation of individual universal educational activities is also different. For example, the contribution of technology to the development and formation of regulatory educational activities is invaluable.
The totality of all educational subjects provides the possibility of forming all universal educational activities, provided that the educational process is focused on achieving the planned results.
Objective actions should also include actions that are mainly inherent only to a specific subject, the mastery of which is necessary for full-fledged personal development or further study subject (in particular, the methods of motor activity mastered in the course physical education, or methods of processing materials, methods of modeling, drawing, methods of musical performance, etc.).
The formation of the same actions on the material of different objects contributes first to their correct implementation within the range (range) of tasks specified by the object, and then conscious and voluntary execution, transferring to new classes of objects. This is manifested in the ability of students to solve classes of educational-cognitive and educational-practical tasks that are diverse in content and complexity.
That's why object of evaluation of subject results serves in full accordance with the requirements of the Standard, the ability of students to solve educational and cognitive and educational and practical problems using tools relevant to the content of academic subjects, including on the basis of meta-subject actions.
The achievement of these subject results is assessed both during the current and intermediate assessment, and during the implementation of the final verification work. At the same time, the final assessment is limited to monitoring the success of mastering the actions performed by students with subject content that reflects the basic knowledge system of this training course.
9.3. Portfolio of achievements as a tool for assessing the dynamics of individual educational achievements
The indicator of the dynamics of educational achievements is one of the main indicators in assessing educational achievements. On the basis of identifying the nature of the dynamics of educational achievements of students, it is possible to evaluate the effectiveness of the educational process, the effectiveness of the work of a teacher or educational institution, the effectiveness of the education system as a whole. In this case, the approach most often implemented is based on a comparison of quantitative indicators characterizing the results of the assessment obtained at two points in the educational trajectory of students.
The assessment of the dynamics of educational achievements, as a rule, has two components: pedagogical, understood as an assessment of the dynamics of the degree and level of mastery of actions with subject content, and psychological, associated with the assessment of individual progress in the development of the child.
One of the most adequate tools for assessing the dynamics of educational achievements is the student's portfolio of achievements. As the experience of its use shows, the portfolio of achievements can be classified as authentic individual assessments focused on demonstrating the dynamics of educational achievements in a broad educational context (including in the field of mastering such means of self-organization of one's own educational activities as self-control, self-assessment, reflection, etc.). d.).
A portfolio of achievements is not only a modern effective form of assessment, but also an effective tool for solving a number of important problems. pedagogical tasks, allowing.
an integrated approach to assessing the results of education using the planned results of the development of basic educational programs as a substantive and criteria-based assessment base; assessment of the success of mastering the content of individual academic subjects on the basis of a system-activity approach, manifested in the ability to perform educational and practical and educational and cognitive tasks; assessment of the dynamics of educational achievements of students; a combination of external and internal evaluation as a mechanism for ensuring the quality of education; the use of personalized procedures for the purpose of final assessment and certification of students and non-personalized procedures in order to assess the state and trends in the development of the education system, as well as for other certification purposes; a tiered approach to developing deliverables, tools and data presentation; the use of a cumulative assessment system (portfolio), which characterizes the dynamics of individual educational achievements; use, along with standardized written or oral work, of such assessment methods as projects, practical work, creative work, introspection and self-assessment, observation, etc.; the use of contextual information about the conditions and features of the implementation of educational programs when interpreting the results of pedagogical measurements
Assessment system External assessment: The ratio of internal and external assessment in the final assessment, its composition depends on the level of study public services accreditation of educational institutions personnel attestation monitoring of the education system State final attestation / final assessment: provides a link between external and internal assessment and is the basis for all external assessment procedures based on a) the accumulated current assessment, b) assessment for final written work Internal assessment: teacher, student , educational institution and parents Cumulative assessment (portfolio of achievements)
1. Starting diagnostics. Purpose: to determine the readiness of students - to study at school (Grade 1); -to study the course; - learning new material. 2. Intermediate assessment. Purpose: tracking the dynamics of achieving the planned subject, meta-subject, personal results. 3. Final assessment. Purpose: to determine the readiness of students to study in a basic school.
Starting diagnostics in the first grades is based on the results of monitoring the general readiness of first graders to study at school and the results of assessing their readiness to study this course. In the future, starting diagnostics can be used in any class before studying the thematic sections of the course to identify the level of readiness of each student to learn new material.
involves an integrated approach to assessing the results of education (assessment of subject, meta-subject and personal results). In order to conduct the current assessment, we use the following assessment methods: observations, assessment of the execution process, open answer. To track and evaluate subject knowledge, methods of activity, we use sheets of individual achievements. To assess each student's awareness of the features of the development of his own learning process, it is most appropriate to use a method based on questions for introspection.
1. In the course of studying the topic, it is convenient to record the individual achievements of younger students with the help of rulers (Methodology of T. Dembo - S. Rubinshtein), the features of which are studied in detail and described in the book "Evaluation without a mark" by G. A. Tsukerman and others. 2. "List of individual achievements", which must be kept for each child. Such sheets are developed within the school, approved at pedagogical council or take it ready. The "List of Individual Achievements" records current grades for all skills formed at this stage. This sheet marks the progress of the child in mastering other skills necessary for the formation of stable reading, writing, computing skills, etc.
Date 21. 09. 05. 10 20. 10 Total for the 1st quarter Number of tasks 6 5 7 18 Surname Completed correctly % Olga S. 6 Andrey B. Anna N. Subject pr. Done correctly % 100 4% 80% 5 71% 15 83% Regression is outlined 5 83% 3 60% 6 86% 14 78% Results are unstable 4 67% 4 80% 6 86% 14 78% Progress is outlined
No. r. Topic Date Number of tasks in the work Done correctly % 1 21. 09. 6 6 100% 2 05. 10. 5 4 80% 3 20. 10. 7 5 71% 18 15 83% Total for the 1st quarter Olya, your results are slowly deteriorating …
Portfolio of achievements - a collection of work and results of the student. This is a modern, effective form of assessment, as well as an effective tool for solving pedagogical problems: to support learning motivation students; encourage their activity and independence; develop skills of reflective and evaluative activity; to form the ability to learn (set goals, plan and organize their activities).
Cumulative Assessment: A Portfolio of Achievements Samples of Children's Works Literary reading Foreign language Approximate composition of the Sample of children's work Results of the initial diagnostics Materials of the current assessment: observation sheets, evaluation sheets Results and materials of thematic works Results and materials of the final control Achievements in extracurricular activities Dictation, presentations, compositions audio recordings of monologues, dialogues reader's diaries illustrated author's works materials of introspection and reflection Mathematics mathematical dictations mini-research and mini-projects, models, problem solving audio recordings of oral responses materials of introspection and reflection The world around us observation diaries mini-research and mini-projects interviews, creative works audio recordings of oral responses materials of introspection and reflection Music Fine Arts Audio and photo technology - and video materials products of own creativity audio recordings of oral answers materials of introspection and reflection Physical culture video materials diaries of observations and self-control independent work materials of introspection and reflection
Conclusions on the achievement of the planned results The graduate has mastered the basic system of knowledge and educational activities necessary to continue education at the next level, and is able to use them to solve simple educational, cognitive and educational and practical problems by means of this subject The graduate has mastered the basic system of knowledge necessary to continue education at the next stage, at the level of conscious voluntary mastery of learning actions. The graduate has not mastered the basic system of knowledge and learning activities necessary to continue education at the next level. The materials of the cumulative assessment system recorded the achievement of the planned results in all main sections of the curriculum with at least a “pass” (or satisfactory) rating, at least 50% of the basic level tasks were completed correctly. The achievement of the planned results in all main sections of the curriculum was recorded, at least half of the sections were rated "good" or "excellent", and the results of the final work indicate the correct completion of at least 65% of the tasks of the basic level and the receipt of at least 50% from maximum score for completing high-level assignments. The achievement of the planned results for all the main sections of the curriculum was not recorded, and the results of the final work indicate the correct completion of less than 50% of the tasks of the basic level.
Evaluation system: primary school External evaluation: public services Additional data/research needed. final assessment Internal assessment: teacher, student, educational institution and parents educational institution accreditation staff certification accumulated assessment + monitoring of the education system Sample survey of student work Reading, UUD three final works Russian mathematics
An integrated approach to assessing results in accordance with the Federal State Educational Standard
Kovaleva S.S. - teacher of geography and biology MKOU "Anenkovskaya secondary school"
performance at RMS 18.08.2016
federal state educational standard contains requirements for the system for assessing the achievement of planned results, according to which the assessment system: 1. Fixes the goals of the assessment activity: a) focuses on achieving the result:
spiritual and moral development and education (personal results);
formation of universal learning activities (meta-subject results);
mastering the content of educational subjects (subject results);
b) provides an integrated approach to the assessment of all the listed results of education (subject, metasubject, personal); in the school as a whole). 2. Fixes the criteria, procedures, assessment tools and forms of presentation of its results.3. Fixes the conditions and boundaries of the application of the assessment system. In accordance with the Standards, the results assessment system involves the assessment of different areas of student activity. In this regard, the priorities in diagnostics are productive tasks (tasks) for the application of knowledge and skills, which involve the creation by the student in the course of solving his own information product: inference, assessment, etc. Verification of cognitive, regulatory, communicative actions is carried out by meta-subject diagnostic work composed of competency tasks. The advantage of diagnosing meta-subject results is its pedagogical orientation. The standards provide for diagnosing the results of personal development, which involves the manifestation of the qualities of the student's life position, cultural choice, motives, personal goals. In accordance with the confidentiality rules, such diagnostics are carried out non-personally (the work performed by students is not signed, the tables that reflect this data reflect generalized results for the class or school as a whole, but not for each individual student). Forms of results control:
purposeful observation of the teacher (fixation of the actions and qualities shown by the student according to the given parameters);
self-assessment of the student according to the accepted forms;
results of educational projects;
the results of extracurricular and extracurricular activities, the achievements of students.
A means of accumulating information about the educational results of a student is a portfolio of achievements. The final grade for the primary school (the decision to transfer to the next level of education) is made on the basis of all the results (subject, meta-subject, personal; educational and extracurricular) accumulated in the student's portfolio of achievements for four years of study in primary school. ^ Comprehensive assessment all student learning outcomes
is a general description of personal, meta-subject and subject results, which are summarized in the tables of educational results (appendix). Each of the tables has instructions for maintaining: when, how and on the basis of what it is filled in, how the results are interpreted and used. The grades and marks placed in the tables are the basis for making decisions on pedagogical assistance and support for each student in what he needs at this stage of development. ^ The boundaries of the application of the assessment system: 1) Gradual introduction of the assessment system in stages, from simple to complex: “minimum of the first stage”, “minimum of the second stage” (mandatory part) and “maximum” (part implemented at the request and capabilities of the teacher). 2) The system for evaluating results is being developed and supplemented in the course of its implementation. 3) Reducing to a minimum the number of “reporting documents” and the terms for their mandatory completion by the teacher, for which the following means are used: - teaching students how to evaluate and fix their results under the control of the teacher; - the introduction of new report forms simultaneously with the computerization of this process, with the transfer of most of the reports to a digital, automated basis. 4) Focus on maintaining student success and motivation. 5) Ensuring the personal psychological safety of the student: the educational results of a particular student are compared only with his own previous indicators, but not with the indicators of other students in the class. Each student has the right to an individual educational trajectory - at his own pace of mastering the material, at the chosen level of claims. The technology of evaluation of educational achievements of students is used.
The purpose of the technology for evaluating educational achievements is to ensure, at the stage of control, the principles of a developing student-centered education system. Tasks
Determine how the student acquires the skills to use knowledge - that is, modern goals education.
To develop the student's ability to independently evaluate the result of his actions, control himself, find and correct his own mistakes.
Orient the student to success, relieve him of the fear of school control and assessment, create a comfortable learning environment, and preserve the psychological health of children.
The organization of control in the lesson in accordance with the technology for assessing educational achievements involves the implementation of seven rules that determine the procedure for different situations control and evaluation. The system for assessing the achievement of planned results includes two mutually agreed upon assessment systems:
external evaluation carried out by services external to the school;
internal evaluation carried out by the school itself - students, teachers, administration.
The main object of the system for evaluating the results of education is the planned results of mastering the main educational program of primary general education by students. , meta-subject and subject. ^ Personal learning outcomes reflect the system of value orientations of the younger student, his attitude to the world around him, personal qualities. They are not subject to a final assessment in the form of a mark and are not a criterion for transferring a student to a main school. The teacher creates conditions for the formation of personal universal educational activities, presented in the Federal State Educational Standard of the IEO, evaluates the changes taking place in different areas of the student's personality: educational and cognitive motives; relationships with peers; civic identity (attributing oneself to the family, people, nationality, faith); the level of reflective qualities (respect for other opinions, personal responsibility, self-esteem), etc. The teacher fixes the student's personal results in two documents: the student's profile and his portfolio. The characteristic that is given to a graduate of an elementary school reflects his distinctive individual characteristics, not only related to the development of academic subjects (progress), but also revealing his character traits, personal qualities. The characteristic includes the following items:
assessment of the student's progress, his achievements in the study of academic subjects, possible difficulties in mastering a separate program material;
the level of formation of educational and cognitive motivation, attitudes towards educational activities; academic independence and initiative (high, medium/sufficient, low);
relationships with classmates, the level of formation of leadership qualities, participation in joint activities, the presence of friends in the class; attitude towards the student of other children.
^ Evaluation of personal results is an assessment of the achievement by students of the planned results in their personal development. The object of evaluation of personal results is the formation of UUD, included in three blocks:
self-determination - the formation of the internal position of the student - the acceptance and development of a new social role of the student; the formation of the foundations of the Russian civil identity of the individual as a sense of pride in their homeland, people, history and awareness of their ethnicity; development of self-esteem and the ability to adequately assess oneself and one's achievements, to see the strengths and weaknesses of one's personality;
meaning formation - the search for and establishment of personal meaning (i.e., "meaning for oneself") of the teaching by students on the basis of a stable system of educational, cognitive and social motives; understanding the boundaries of "what I know" and "what I don't know" of "ignorance" and striving to bridge this gap;
moral and ethical orientation - knowledge of the basic moral norms and orientation towards their implementation based on an understanding of their social necessity; the ability to moral decentration - taking into account the positions, motives and interests of the participants in the moral dilemma in resolving the moral dilemma; the development of ethical feelings - shame, guilt, conscience, as regulators of moral behavior.^ The content of the assessment of personal results at the level of primary general education is built around the assessment:
the formation of the internal position of the student, which is reflected in the emotionally positive attitude of the student to the educational institution, orientation to the meaningful moments of the educational process - lessons, learning new things, mastering skills and new competencies, the nature of educational cooperation with the teacher and classmates - and orientation to the pattern of behavior "good student" as a role model;
the formation of the foundations of civic identity - a sense of pride in one's Motherland, knowledge of significant historical events for the Fatherland; love for one's land, awareness of one's nationality, respect for the culture and traditions of the peoples of Russia and the world; developing trust and the ability to understand and empathize with the feelings of others;
the formation of self-esteem, including awareness of one's abilities in learning, the ability to adequately judge the reasons for one's success/failure in learning; the ability to see your strengths and weaknesses, respect yourself and believe in success;
the formation of motivation for educational activities, including social, educational, cognitive and external motives, curiosity and interest in new content and methods of solving problems, acquiring new knowledge and skills, motivation for achieving results, striving to improve one's abilities;
knowledge of moral norms and the formation of moral and ethical judgments, the ability to solve moral problems on the basis of decentration (coordination of different points of view on solving a moral dilemma); the ability to evaluate one's own actions and the actions of other people in terms of observance/violation of a moral norm.
The personal results of primary school graduates in full compliance with the requirements of the standards are not subject to final assessment. The object of evaluation of meta-subject results is the formation of regulatory, communicative, cognitive universal actions:
the ability of the student to accept and maintain the learning goal and objectives; to independently transform a practical task into a cognitive one, the ability to plan one's own activity in accordance with the task and the conditions for its implementation and to look for means of its implementation; the ability to control and evaluate one's actions, to make adjustments to their implementation based on the assessment and taking into account the nature of errors, to show initiative and independence in learning; the ability to carry out information search, collect and highlight significant information from various information sources;
the ability to use sign-symbolic means to create models of the studied objects and processes, schemes for solving educational, cognitive and practical problems;
the ability to carry out logical operations of comparison, analysis, generalization, classification according to generic characteristics, to establish analogies, refer to known concepts;
the ability to cooperate with the teacher and peers in solving educational problems, to take responsibility for the results of their actions.
The main content of the assessment of meta-subject results at the level of primary general education is built around the ability to learn. ^ Assessment of subject results - assessment of student achievement of planned results in individual subjects: a system of fundamental elements of scientific knowledge - subject knowledge:
basic knowledge (fundamental elements of scientific knowledge - the conceptual apparatus (or "language") of educational subjects: key theories, ideas, concepts, facts, methods. This group includes a system of such knowledge, skills, educational activities that can be achieved by the vast majority of children .
knowledge that supplements, expands or deepens the basic knowledge system
actions with subject content (or subject actions):
subject actions based on cognitive UUD (use of sign-symbolic means; modeling; comparison, grouping and classification of objects; actions of analysis, synthesis and generalization, establishing connections, analogies; search, transformation, presentation and interpretation of information, reasoning), on different subjects these actions are performed with different objects and have a specific "objective" coloring.
specific objective actions (methods of motor activity mastered in the course of physical culture, or methods of processing materials, methods of modeling, drawing, methods of musical performance, etc.).
^ Evaluation of the subject results is an assessment of the achievement of students of the planned results in individual subjects. The achievement of these subject results is assessed both during the current and intermediate assessment, and during the implementation of the final test work. ^ Portfolio of achievements as a tool for assessing the dynamics of individual educational achievements Results of the accumulated assessment obtained during the current and intermediate assessment are recorded in the form of a portfolio of achievements and are taken into account when determining the final grade. ^ A portfolio of achievements is a collection of works and results that show the efforts, progress and achievements of the student in various areas useful work for people, etc.), as well as self-analysis by the student of his current achievements and shortcomings, allowing him to determine the goals of his further development.
^ The final assessment of the graduate and its use in the transition from primary to basic general educationOn the final assessment at the stage of primary general education, the results of which are used when deciding whether it is possible (or impossible) to continue education at the next level, only the subject and meta-subject results described in the “Graduate will learn” section of the planned results of primary education. The subject of the final assessment is the ability of students to solve educational-cognitive and educational-practical tasks built on the material of the basic knowledge system using means relevant to the content of educational subjects, including on the basis of meta-subject actions. The ability to solve a different class of problems is the subject of various kinds of non-personalized (anonymous) surveys. At the stage of primary general education, the assimilation by students of the basic system of knowledge in the Russian language and mathematics and the mastery of the following metasubject actions: speech, among which should be highlighted conscious reading and working with information skills; communicative skills necessary for educational cooperation with a teacher and peers. Russian language, mathematics and integrated work on an interdisciplinary basis). Grades for the final work characterize the level of mastery of the basic system of knowledge in the Russian language and mathematics by students, as well as the level of mastery of meta-subject actions. Based on these assessments for each subject and according to the program for the formation of universal educational activities, the following conclusions are drawn about the achievement of the planned results:
^ Materials of the accumulative assessment system (main sections of the program) Results of the final work
Passed At least 50% of basic level assignments
Good or excellent At least 65% of basic level items At least 50% of the maximum score of advanced level items
Not recorded Less than 50% of basic level tasks
The Pedagogical Council, based on the conclusions made for each student, considers the issue of successful mastering by this student of the basic educational program of primary general education and transferring him to the next level of general education. The decision to transfer the student to the next level of general education is made simultaneously with the consideration and approval of the characteristics of the student .All conclusions and assessments included in the characteristic are confirmed by the materials of the portfolio of achievements and other objective indicators. The system for assessing the achievement of the planned results of mastering the main educational program is based on the technology for assessing the educational achievements of students, developed in the educational system "School 2100".^ I. Description systems for evaluating results 1st rule. What is evaluated. The results are subject, meta-subject and personal. The results of the student are actions (skills) for the use of knowledge in the course of solving problems (personal, meta-subject, subject). Separate actions, especially successful ones, are subject to evaluation (verbal description), the solution of a full-fledged task is to be evaluated and marked.
Evaluation is a verbal description of the results of actions (“well done”, “original”, “but here it’s inaccurate, because ...”). A mark is a fixation of the evaluation result in the form of a sign on a 5-point scale.
You can evaluate any student's action (especially successful): a good thought in a dialogue, a monosyllabic answer to a reproductive question, etc. A mark is given only for solving a productive learning task, during which the student comprehended the purpose and conditions of the task, carried out actions to find a solution (at least one skill in using knowledge), received and presented the result.
Additionally, at the end of the lesson, it is permissible to invite the whole class to determine which hypotheses turned out to be the most accurate, interesting, and helped to find a solution to a common problem. The authors of these hypotheses are rewarded by a collective decision: they are given an assessment and (or) an “excellent” mark (solving an advanced level problem) is given to the skill by which the problem of the lesson was formulated. ^ Teacher results and their assessment The results of a teacher (educational institution) are the difference between the results of students (personal, meta-subject and subject) at the beginning of training (input diagnostics) and at the end of training (output diagnostics). The increase in results means that the teacher (school) managed to create an educational environment that ensures the development of students. A negative result of the comparison means that it was not possible to create the conditions (educational environment) for the successful development of students' abilities. To determine the increase, the input and output diagnostics of students are compared with the average all-Russian level. ^ 2nd rule. Who evaluates. The teacher and student together determine the grade and mark.
At the lesson, the student himself evaluates his result of completing the task according to the “Self-Assessment Algorithm” and, if necessary, determines the mark when he shows the completed task. The teacher has the right to correct grades and grades if he proves that the student overestimated or underestimated them. After lessons for written assignments, the grade and mark are determined by the teacher. The student has the right to change this grade and mark if he proves (using the self-assessment algorithm) that it is too high or too low.
In order to ensure adequate assessment, the student must learn to answer questions about the goals and results of his work, that is, master the self-assessment algorithm. ^ Self-assessment algorithm (questions answered by the student): 1 . What should have been done in the task (task)? What was the goal, what should have been the result? ^2. Did you manage to get the result? Found a solution, an answer? 3. Handled completely correctly or with a mistake? What, in what? To answer this question, the student needs to: - get a standard right decision tasks and compare your solution with it; - be guided by the reaction of the teacher and the class to their own decision - did they correct any of his steps, did they accept his final answer.4. Did you cope completely on your own or with the help of (who helped, in what way)? Other questions are added to the specified self-assessment algorithm, including about the mark that the student puts himself. So, starting from the 23rd grade, after teaching children to use the table of requirements (rule 4) and introducing success levels (rule 6), the following questions are added to this algorithm. Continuation of the self-assessment algorithm: tasks? 6. What was the level of the task (task)?
Such problems have already been solved many times, did you need only “old”, already acquired knowledge? (Required level)
Did you encounter an unusual situation in this task (either you need already acquired knowledge in a new situation, or you need new knowledge on a topic that is only now being studied)? (Advanced level)
Such problems have never been learned to solve OR do you need knowledge that you did not learn in class? (Max level)
7. Determine the level of success at which you solved the problem. 8. Based on your level of success, determine the mark that you can give yourself. ^ Assessment in the 1st grade step (in the first lessons). We define our mood. Children are given the opportunity to emotionally evaluate the past lesson (day). This reflection becomes the basis for an adequate assessment of their educational success. In the margins of a notebook or in a diary, children indicate their mood, reaction to the lesson (“happy”, “it was difficult”, etc.) in the form of symbols they understand (emoticons or circles with traffic light colors). 2nd step (after 2 -4 weeks). We learn to compare the goal and the result. Children are invited to evaluate the content of their written work. Having distributed notebooks with checked works, the teacher conducts a dialogue with the students, in which the main questions are: - What was your assignment? Who can say what needed to be done at home? (Teaching the 1st step of the self-assessment algorithm.) - Look at your work, do you agree that the task has been completed? (Collective self-assessment learning the 2nd step of the self-assessment algorithm.) 3rd step (about a month later). We establish the procedure for evaluating our work. To the points 1 and 2 of the self-assessment algorithm already known to students, points 3 (“correctly or wrongly?”) And 4 (“on my own or with someone else's help?”) Are added. In this case, only successful solutions are evaluated. As a “reward” for solving the problem, the teacher invites the student to draw a circle in a notebook or diary and paint it in any color. 4th step. Learning to admit our mistakes. The teacher invites the student (psychologically prepared) in the class to evaluate the performance of the task in which he has minor errors. If an error is recognized, the circle in the notebook or diary (“reward” for solving the problem) is painted over halfway. 5th step. We learn to admit our failure. The teacher helps students in the classroom in evaluating their actions, admitting mistakes. Then one of the children is invited to evaluate himself in a situation where he did not cope with the task at all. In a diary or in a notebook, this (with the consent of the student) is indicated by an unfilled circle. 6th step. Use the skill of self-esteem. When all (or almost all) students have evaluated their work in the class at least once, the teacher stops pronouncing all the questions of the self-assessment algorithm and invites the students to ask themselves these questions and answer them (based on the diagram). ^ Teaching the rule "Self-assessment" to students who completed the 1st grade1) Assessment procedure 1st step. Students are encouraged to learn to evaluate their own work. To do this, a conversation is held on the following questions: “You are already experienced students, tell me how best: so that you yourself learn to evaluate your results or that others always do it for you?”, “How do we start evaluating our work?”, “What will we do thereafter?" etc. 2nd step. According to the results in the form of a reference signal (figures, keywords ) a self-assessment algorithm is drawn up from 4 main and 2 additional points: 1) What was the task? 2) Did you get the result? 3) Completely correct or with an error? 4) Completely on your own or with help? (hereinafter - except for the 1st grade): 5) On what grounds do we distinguish grades and grades? 6) What mark would you give yourself? 2) Choosing the time to develop the skill of self-esteem 1st step. A lesson is selected in which only the MINIMUM of the content of the educational material will be used. Use the time allotted for all the material to develop students' self-assessment skills. 2nd step. When designing this lesson, choose a stage (checking what you have learned or learning something new) for using the self-assessment algorithm. 3rd step. Choose a simple task, after which one of the students will be asked to publicly evaluate their result according to the self-assessment algorithm (reference signal). 3) Self-assessment procedure 1st step. Select the most prepared student for public self-assessment of the results of their work (ensuring the success of the procedure). 2nd step. After presenting the solution (oral answer, writing on the board, etc.), invite the student to evaluate the result of his work himself. To warn that at first the teacher will help in this: ask the student questions according to the self-assessment algorithm (pointing to the reference signal): “task?”, “result?”, “correctly?”, “himself?”. The student gives answers, the teacher corrects him, explains if there is an overestimation or underestimation. All other students at this moment observe how self-assessment occurs. Their attention is activated by the questions: “What step in evaluating the work have we already taken?” etc. 3rd step. In the following lessons, self-assessment according to the algorithm is carried out in turn by all students in the class (at least 1-2 episodes per lesson; in each lesson). 4th step. Gradually, instead of pronouncing the questions, the teacher suggests that the students themselves, looking at the reference signal, ask themselves these questions and answer them. In addition to dialogue, self-assessment can be carried out with a collective check of written assignments. A standard of the correct answer appears on the board, and each student evaluates his decision in his notebook. 5th step. When students start grading without looking at the cue, the teacher can remove it and use it only if someone is having trouble. 4) The time spent on self-assessment, subject to the formed skill 1st step. When all students have the ability to work according to the “Self-Assessment Algorithm”, the teacher, when planning a lesson, stops reducing its content to a minimum, including teaching material related to the maximum. 2nd step. The self-assessment algorithm collapses: after the teacher’s suggestion to evaluate his answer, the student’s phrase follows: “the goal was achieved, there were no mistakes”, or “I got the solution, but with the help of the class”, or “I completely solved the problem of the required level without errors, which corresponds to the mark “4 " Good".
If the opinion of the student and the teacher is the same, the lesson can be continued. If the opinion of the teacher differs from the opinion of the student (he overestimated or underestimated his mark), it is necessary to go through the algorithm and agree on the positions.
3rd step. After verification written works the student gets the right to reasonably challenge the assessment and mark of the teacher: after the student’s phrase “I do not agree with the mark”, the teacher invites him to explain his opinion using the self-assessment algorithm.
If the student is right, you need to thank him for helping the teacher find his mistake when checking. If the student is wrong, the teacher needs to explain on the basis of which he made the appropriate decision, to agree on positions.