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Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales

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  • Martínez Franco, Carmen M.
  • Guzmán Raja, Isidoro

Abstract

La medida del rendimiento de cualquier unidad de decisión es un objetivo ciertamente deseable para conocer si la aplicación de sus recursos económicos (inputs) es adecuada en cada momento para conseguir su objetivo productivo. En este sentido, las entidades sin fines lucrativos no son ajenas a esta necesidad de gestión, presentando dificultades añadidas la medida de su desempeño, dado que por su carácter de «no lucrativas» su objetivo último no es la maximización de beneficio, sino la consecución de fines de carácter social, en ocasiones difícilmente cuantificables.

Suggested Citation

  • Martínez Franco, Carmen M. & Guzmán Raja, Isidoro, 2014. "Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 17(1), pages 47-57.
    • Handle: RePEc:eee:spacre:v:17:y:2014:i:1:p:47-57
    DOI: 10.1016/j.rcsar.2013.08.005
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    References listed on IDEAS

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    More about this item

    Keywords

    Economía social; Entidades sin fines lucrativos; Eficiencia; Productividad; Análisis envolvente de datos; Índice de Malmquist; Regresión con datos de panel; Social economy; Non-profit organizations; Efficiency; Productivity; Data envelopment analysis; Malmquist index; Panel data regression;
    All these keywords.

    JEL classification:

    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • C33 - Mathematical and Quantitative Methods - - Multiple or Simultaneous Equation Models; Multiple Variables - - - Models with Panel Data; Spatio-temporal Models
    • C67 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Input-Output Models
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship

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