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Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica


  • Mariano González Sánchez

    () (Universidad San Pablo-CEU de Madrid)

  • Enrique Rúa Alonso de Corrales

    () (Universidad San Pablo-CEU de Madrid)


The purpose of this article is to assess the management of foundations by using indicators that focus primarily on efficiency, thereby seeing which factors are most influential in achieving goals. An empirical study has been carried out using accounting information (the Balance Sheet and the Profit and Loss Statement) from cultural and teaching foundations, applying a method known as panel data, which enables us to overcome the limitation of the time dimension in relation to the number of individuals. Here, instead of the traditional efficiency indicators, we consider a model where an enterprise is considered efficient if it manages to cover the investments involved in its activity using its yearly income (own, commercial, financial or extraordinary), whereby the remainders of the model are normal and with minimum variance.

Suggested Citation

  • Mariano González Sánchez & Enrique Rúa Alonso de Corrales, 2007. "Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica," CIRIEC-España, revista de economía pública, social y cooperativa, CIRIEC-España, issue 57, pages 117-149, April.
  • Handle: RePEc:cic:revcir:y:2007:i:57:p:117-149

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    More about this item


    Social economy; foundations; efficacy; efficiency; management indicators; profit and loss statement; panel data.;

    JEL classification:

    • C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
    • L31 - Industrial Organization - - Nonprofit Organizations and Public Enterprise - - - Nonprofit Institutions; NGOs; Social Entrepreneurship
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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