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

Benedetti, Diego Muniz; Lima, Diana Vaz de

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Campo DC	Valor	Lengua/Idioma
dc.contributor.author	Benedetti, Diego Muniz	-
dc.contributor.author	Lima, Diana Vaz de	-
dc.date.accessioned	2022-08-11T19:22:32Z	-
dc.date.available	2022-08-11T19:22:32Z	-
dc.date.issued	2021-11-11	-
dc.identifier.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.	pt_BR
dc.identifier.uri	https://repositorio.unb.br/handle/10482/44497	-
dc.language.iso	Inglês	pt_BR
dc.publisher	Springer	pt_BR
dc.rights	Acesso Restrito	pt_BR
dc.title	Micro-level public entities’ efciency reporting using combined adaptation of activity-based costing (ABC) and free disposable hull (FDH) analysis	pt_BR
dc.type	Artigo	pt_BR
dc.subject.keyword	Relatórios da Administração	pt_BR
dc.subject.keyword	Finanças públicas	pt_BR
dc.subject.keyword	Setor público - economia	pt_BR
dc.identifier.doi	https://doi.org/10.1007/s11115-021-00581-x	pt_BR
dc.relation.publisherversion	https://link.springer.com/article/10.1007/s11115-021-00581-x	pt_BR
dc.description.abstract1	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.	pt_BR
dc.identifier.orcid	https://orcid.org/0000-0002-4477-445X	pt_BR
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