Micro-level public entities’ efciency reporting using combined adaptation of activity-based costing (ABC) and free disposable hull (FDH) analysis

Registro completo de metadados
MetadadosDescriçãoIdioma
Autor(es): dc.creatorBenedetti, Diego Muniz-
Autor(es): dc.creatorLima, Diana Vaz de-
Data de aceite: dc.date.accessioned2022-08-15T13:41:52Z-
Data de disponibilização: dc.date.available2022-08-15T13:41:52Z-
Data de envio: dc.date.issued2022-08-11-
Data de envio: dc.date.issued2022-08-11-
Data de envio: dc.date.issued2021-11-10-
Fonte completa do material: dc.identifierhttps://repositorio.unb.br/handle/10482/44497-
Fonte completa do material: dc.identifierhttps://doi.org/10.1007/s11115-021-00581-x-
Fonte completa do material: dc.identifierhttps://orcid.org/0000-0002-4477-445X-
Fonte: dc.identifier.urihttp://educapes.capes.gov.br/handle/capes/714248-
Descrição: dc.descriptionThis paper offers a contribution responding to the challenge of making efficiency reports from public organizations intelligible to society. The proposed methodology is based on a combination of Activity Based Costing System and Free Disposable Hull performance analysis. Per-unit cost of outcomes are derived from annual budget using cost drivers defined in terms of internal resources distribution and public services demand. Efficiency is, then, evaluated based on benchmarked key performance indicators (KPI). A simulated application using limited data available for the Brazilian Civil Aviation Agency (ANAC) illustrates how the strategy could increase data meaningfulness from a citizens’ perspective.-
Publicador: dc.publisherSpringer-
Relação: dc.relationhttps://link.springer.com/article/10.1007/s11115-021-00581-x-
Direitos: dc.rightsAcesso Restrito-
Palavras-chave: dc.subjectRelatórios da Administração-
Palavras-chave: dc.subjectFinanças públicas-
Palavras-chave: dc.subjectSetor público - economia-
Título: dc.titleMicro-level public entities’ efciency reporting using combined adaptation of activity-based costing (ABC) and free disposable hull (FDH) analysis-
Tipo de arquivo: dc.typelivro digital-
Aparece nas coleções:Repositório Institucional – UNB

Não existem arquivos associados a este item.