COST- EFFECTIVENESS INDICATORS OF SUPPORT ACTIVITIES IN THE MODEL MANAGEMENT BY RESULTS: EXPERIENCE IPEC/FIOCRUZ

Authors

  • Marcelino José Jorge
  • Cristina Monken Avellar
  • Luciana Cavalcanti de Melo
  • José Alexandre Magrini Pigatto
  • Denison Lage Batista

DOI:

https://doi.org/10.17524/repec.v4i2.198

Keywords:

Management by results, Support Activity, Cost-effectiveness, Performance indicator

Abstract

Historically, the adoption of a public management doctrine in the Brazilian government organizations resulted in the almost exclusive adoption of monitoring and evaluation indicators of end activities based on results, without at the same time building and monitoring indicators for evaluating the support activities of those organizations. The objective of this paper is to discuss whether the measures of the degree of substitution of cost-effectiveness promotion through the a priori ruling of procurement procedures by promoting cost-effectiveness through competition among suppliers can serve as informative indicators for assessing the performance of the support activity in public organizations that have adopted the management by results model. Based on the principles of managerial public administration, the hypothesis that the use of these indicators is tested to assess if support activities contribute to evaluate and monitor cost-effectiveness in organizations that have adopted the model of management for results, regardless of the effects of the management for model results on the end activities of the organization. The empirical evidence comes from a case study on the use of budgetary resources at the Evandro Chagas Institute of Clinical Research (IPEC), of the Oswaldo Cruz Foundation (Fiocruz) in the period from 2004 to 2007.

Published

2010-08-17

How to Cite

Jorge, M. J., Avellar, C. M., Melo, L. C. de, Pigatto, J. A. M., & Batista, D. L. (2010). COST- EFFECTIVENESS INDICATORS OF SUPPORT ACTIVITIES IN THE MODEL MANAGEMENT BY RESULTS: EXPERIENCE IPEC/FIOCRUZ. Journal of Education and Research in Accounting (REPeC), 4(2), 1–22. https://doi.org/10.17524/repec.v4i2.198

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