Title:	Micro-level public entities’ efciency reporting using combined adaptation of activity-based costing (ABC) and free disposable hull (FDH) analysis
Authors:	Benedetti, Diego Muniz Lima, Diana Vaz de
metadata.dc.identifier.orcid:	https://orcid.org/0000-0002-4477-445X
Assunto::	Relatórios da Administração Finanças públicas Setor público - economia
Issue Date:	11-Nov-2021
Publisher:	Springer
Citation:	BENEDETTI, Diego Muniz; LIMA, Diana Vaz de. Micro-level public entities’ efciency reporting using combined adaptation of activity-based costing (ABC) and free disposable hull (FDH) analysis. Public Organization Review, 2021. DOI 10.1007/s11115-021-00581-x. Disponível em: https://link.springer.com/article/10.1007/s11115-021-00581-x. Acesso em: 11 ago. 2022.
Abstract:	This 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.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE)
metadata.dc.description.ppg:	Programa de Pós-Graduação em Administração
DOI:	https://doi.org/10.1007/s11115-021-00581-x
metadata.dc.relation.publisherversion:	https://link.springer.com/article/10.1007/s11115-021-00581-x
Appears in Collections:	Artigos publicados em periódicos e afins

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