El logro del value for money en la gestión pública: consideraciones en torno a los indicadores de eficiencia, eficacia y economía

Autores

  • Cristina Aibar Guzmán Universidad de Santiago de Compostela; Facultad de Ciencias Económicas y Empresariales

DOI:

https://doi.org/10.1590/S1519-70772003000200007

Palavras-chave:

New public management, indicadores de gestión, eficiencia, eficacia, economía

Resumo

Among the private management instruments and techniques that have been the subject of great attention by the literature about this issue, considering that their implantation in the public sector could favor the change towards New Public Management, we find various kinds of management indices or efficiency measures that allow for the evaluation of the different activities and policies realized by an entity over time. Nevertheless, among this set of indices, the main focus of attention of researchers and international organs interested in the issue, as well as the work of public managers have focused on the development of efficiency, efficacy and economic indices, whose use has become widespread as basic elements of the value for money, closely linked up with the different kinds of public responsability. In accordance with this line, this study aims to look into the characteristics of the indices designed for measuring the three E's of public entities' performance (efficiency, efficacy and economy) as well as the problematics associated with their design and definition.

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Publicado

2003-08-01

Edição

Seção

Seção Internacional

Como Citar

El logro del value for money en la gestión pública: consideraciones en torno a los indicadores de eficiencia, eficacia y economía . (2003). Revista Contabilidade & Finanças, 14(32), 99-110. https://doi.org/10.1590/S1519-70772003000200007