bachelorThesis
Eficiência econômico-financeira dos serviços de abastecimento de água e esgotamento sanitário prestados diretamente pelo titular (Autarquias) dos anos de 2016 a 2020
Fecha
2022-04-25Registro en:
TAVARES, Beatriz Costa. Eficiência econômico-financeira dos serviços de abastecimento de água e esgotamento sanitário prestados diretamente pelo titular (Autarquias) dos anos de 2016 a 2020. 2022. 72f. Monografia (Graduação em Ciências Contábeis) - Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2022.
Autor
Tavares, Beatriz Costa
Resumen
This presente study to measure the intertemporal economic-financial efficiency of public water supply and sewage services provided by Brazilian municipalities. For this, we opted for the quantitative approach with descriptive and documentary research as types of research. The Data Envelopment Analysis - DEA technique was used to analyze the efficiency of the services providers of basic sanitation and sanitary sewage in its dynamic DEA intertemporal analysis model - DSBM, with the purpose of finding evidence by which municipalities are providing their services with quality. From this, the level of intertemporal dynamic efficiency was measured in a sample of 76 water municipalities and 238 water and sewage municipalities in the period from 2016 to 2020. The results found were that the average efficiency of water providers was 54.41% and for Water and Sewage 51.41%, with a drop in efficiency levels over the period studied. It was also found that only 3.95% (Water) and 5.04% (Water and Sewage) of the providers obtained a score equal to 1, presenting an excellent efficiency score. While 96.05% (Water) and 94.96% (Water and Sewage) scores classified as some level of inefficiency.