Audit of organizational values: The key to increasing the efficiency of organizations in the Russian Federation

Subject. Features of corporate culture development in Russia, issues of improving labor efficiency. Objectives. Generalization of approaches to auditing the system of organizational values, development of recommendations for corporate culture development. Methods. Tools of empirical and theoretical research were applied. Results. A standard audit regulation for the organizational values system has been developed. The regulations provide for the identification of core values, the definition of the organization's mission, the evaluation of management practices and the impact of the external environment on corporate culture, and the analysis of attitudes towards clients and partners. It has been established that in many cases, the organizational values are not reflected in the official documents of companies representing various industries. Conclusions. The financial performance of an enterprise directly depends on the quality of its organizational values.