DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT

Detalhes bibliográficos
Autor(a) principal: Silva, Maurício Corrêa da
Data de Publicação: 2014
Outros Autores: Oliveira, Atelmo Ferreira de, Martins, Joana Darc Medeiros, Silva, José Dionísio Gomes da
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4009
Resumo: The investment expenditures of public entities represent application of resources in public works, acquisition of furnitures and utensils, real estates, among others. This investigation aims to assess if the Brazilian states and the Federal District were efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012. The inductive-comparative method with quantitative measurement and the Data Envelopment Analysis (DEA) were used. The data were extracted from the electronic site of the National Treasury Office (STN). The results revealed that the State of Acre was the only one considered efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012, in the CCR, BCC and output-oriented Scale models. In the BCC model, in addition to the State of Acre, the States of Espírito Santo, Piauí, Ceará and Maranhão were also considered efficient. In the comparison of the efficiency rankings calculated with Data Envelopment Analysis (DEA), one may observe a very big divergence in relation to the management rankings of the Economist Group.
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spelling DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICTANÁLISIS ENVOLVENTE DE DATOS EN LA EVALUACIÓN DE LA EFICIENCIA DE LOS GASTOS DE INVESTIDURAS DE LOS ESTADOS Y DEL DISTRITO FEDERALANÁLISE ENVOLTÓRIA DE DADOS NA AVALIAÇÃO DA EFICIÊNCIA DAS DESPESAS DE INVESTIMENTOS DOS ESTADOS E DO DISTRITO FEDERALInvestment expendituresEfficiency AssessmentBrazilian StatesFederalGastos de InvestidurasEvaluación de EficienciaEstados BrasileñosDistrito Federal.The investment expenditures of public entities represent application of resources in public works, acquisition of furnitures and utensils, real estates, among others. This investigation aims to assess if the Brazilian states and the Federal District were efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012. The inductive-comparative method with quantitative measurement and the Data Envelopment Analysis (DEA) were used. The data were extracted from the electronic site of the National Treasury Office (STN). The results revealed that the State of Acre was the only one considered efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012, in the CCR, BCC and output-oriented Scale models. In the BCC model, in addition to the State of Acre, the States of Espírito Santo, Piauí, Ceará and Maranhão were also considered efficient. In the comparison of the efficiency rankings calculated with Data Envelopment Analysis (DEA), one may observe a very big divergence in relation to the management rankings of the Economist Group.Los gastos de investiduras de las entidades públicas representan aplicaciones de recursos en obras públicas, adquisiciones de muebles y utensilios, inmuebles, entre otras. Esta investigación tiene como objetivo evaluar si los Estados Brasileños y el Distrito Federal fueron eficientes en la aplicación de los gastos totales de investiduras per cápita apuradas en el período de 2003 a 2012. Fue utilizado el método inductivo-comparativo con mensuración cuantitativa y el Análisis Envolvente de Datos (DEA). Los datos fueron extraídos del sitio electrónico de la Secretaría del Tesoro Nacional (STN). Los resultados revelaran que el Estado de Acre fue el único considerado eficiente en la aplicación de los gastos totales de investiduras per cápita apuradas en el período de 2003 a 2012, en los modelos CCR, BCC y de Escala con orientación al output. En el modelo BCC, además del Estado Acre, también fueron considerados eficientes los Estados: Espírito Santo; Piauí, Ceará y Maranhão. En la comparación de los rankings de eficiencia calculados con el Análisis Envolvente de Datos (DEA), se observa una divergencia muy grande en relación a los rankings de gestión del Grupo Economist.As despesas de investimentos das entidades públicas representam aplicações de recursos em obras públicas, aquisições de móveis e utensílios, imóveis, dentre outras. Esta investigação tem como objetivo avaliar se os Estados Brasileiros e o Distrito Federal foram eficientes na aplicação das despesas totais de investimentos per capita apuradas no período de 2003 a 2012. Foi utilizado o método indutivo-comparativo com mensuração quantitativa e a Análise Envoltória de Dados (DEA). Os dados foram extraídos do sítio eletrônico da Secretaria do Tesouro Nacional (STN). Os resultados revelaram que o Estado do Acre foi o único considerado eficiente na aplicação das despesas totais de investimentos per capita apuradas no período de 2003 a 2012, nos modelos CCR, BCC e de Escala com orientação a output. No modelo BCC, além do Estado Acre, também foram considerados eficientes os Estados: Espírito Santo; Piauí, Ceará e Maranhão. Na comparação dos rankings de eficiência calculados com a Análise Envoltória de Dados (DEA), observa-se uma divergência muito grande em relação aos rankings de gestão do Grupo Economist.Universidade Regional de Blumenau2014-09-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/400910.4270/ruc.20143114-133Revista Universo Contábil; v. 10 n. 3 (2014); 114-1331809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4009/2736Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSilva, Maurício Corrêa daOliveira, Atelmo Ferreira deMartins, Joana Darc MedeirosSilva, José Dionísio Gomes da2014-10-22T18:41:27Zoai:ojs.bu.furb.br:article/4009Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2014-10-22T18:41:27Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
ANÁLISIS ENVOLVENTE DE DATOS EN LA EVALUACIÓN DE LA EFICIENCIA DE LOS GASTOS DE INVESTIDURAS DE LOS ESTADOS Y DEL DISTRITO FEDERAL
ANÁLISE ENVOLTÓRIA DE DADOS NA AVALIAÇÃO DA EFICIÊNCIA DAS DESPESAS DE INVESTIMENTOS DOS ESTADOS E DO DISTRITO FEDERAL
title DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
spellingShingle DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
Silva, Maurício Corrêa da
Investment expenditures
Efficiency Assessment
Brazilian States
Federal
Gastos de Investiduras
Evaluación de Eficiencia
Estados Brasileños
Distrito Federal.
title_short DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
title_full DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
title_fullStr DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
title_full_unstemmed DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
title_sort DATA ENVELOPMENT ANALYSIS IN THE ASSESSMENT OF THE EFFICIENCY OF INVESTMENT EXPENDITURES OF STATES AND THE FEDERAL DISTRICT
author Silva, Maurício Corrêa da
author_facet Silva, Maurício Corrêa da
Oliveira, Atelmo Ferreira de
Martins, Joana Darc Medeiros
Silva, José Dionísio Gomes da
author_role author
author2 Oliveira, Atelmo Ferreira de
Martins, Joana Darc Medeiros
Silva, José Dionísio Gomes da
author2_role author
author
author
dc.contributor.author.fl_str_mv Silva, Maurício Corrêa da
Oliveira, Atelmo Ferreira de
Martins, Joana Darc Medeiros
Silva, José Dionísio Gomes da
dc.subject.por.fl_str_mv Investment expenditures
Efficiency Assessment
Brazilian States
Federal
Gastos de Investiduras
Evaluación de Eficiencia
Estados Brasileños
Distrito Federal.
topic Investment expenditures
Efficiency Assessment
Brazilian States
Federal
Gastos de Investiduras
Evaluación de Eficiencia
Estados Brasileños
Distrito Federal.
description The investment expenditures of public entities represent application of resources in public works, acquisition of furnitures and utensils, real estates, among others. This investigation aims to assess if the Brazilian states and the Federal District were efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012. The inductive-comparative method with quantitative measurement and the Data Envelopment Analysis (DEA) were used. The data were extracted from the electronic site of the National Treasury Office (STN). The results revealed that the State of Acre was the only one considered efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012, in the CCR, BCC and output-oriented Scale models. In the BCC model, in addition to the State of Acre, the States of Espírito Santo, Piauí, Ceará and Maranhão were also considered efficient. In the comparison of the efficiency rankings calculated with Data Envelopment Analysis (DEA), one may observe a very big divergence in relation to the management rankings of the Economist Group.
publishDate 2014
dc.date.none.fl_str_mv 2014-09-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4009
10.4270/ruc.20143114-133
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4009
identifier_str_mv 10.4270/ruc.20143114-133
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/4009/2736
dc.rights.driver.fl_str_mv Copyright (c) 2014 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2014 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 10 n. 3 (2014); 114-133
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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