Control de Gestión en las Entidades Públicas

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Transcripción de la presentación:

Control de Gestión en las Entidades Públicas Dr. Diego Prior

Plan de trabajo Introducción y conceptos previos Modelos de Análisis Envolvente de Datos (DEA) y software para realizar estimaciones Aplicaciones

Introducción al Data Envelopment Analysis (DEA) 1. ¿De qué hablamos? Productividad: (Output/ Input) = (y/x) Eficiencia: max. (y/x) Si el input está definido en unidades monetarias: Productividad: (y/x) = [1/(x/y)] = = (1/tasa de costes) PROBLEMA: ¿qué hacer cuando tenemos múltiples outputs e inputs?

Technologies considered CONVEX CRS (constant returns to scale) VRS (variable returns to scale) NON-CONVEX FDH (free disposal hull)

Calculation of Scale Efficiency Calculation of Scale Efficiencies This is done by conducting both a CRS and a VRS DEA. For example, the scale efficiency (SE) of firm P can be calculated as the ratio between the CRS and VRS TE scores: TECRS = APC/AP TEVRS = APV/AP SE = APC/APV where all of these measures are bounded by zero and one. Note that : TECRS = TEVRSSE because APC/AP = (APV/AP)(APC/APV). The NIRS DEA model is also estimated to determine if the scale efficiency is due to the firm being too big (decreasing returns to scale=DRS) or too small (increasing returns to scale=IRS). For example, firm P is too small because TEVRS>TENIRS, while firm Q is too big because TEVRS=TENIRS, and R is at optimal size because TEVRS=TECRS. Note that this simple example is only for illustration - DEA can handle M outputs and K inputs in the same way - but it is too tough to draw.

CRS vs VRS

FDH