bachelorThesis
A eficiência dos gastos públicos na educação: uma avaliação no município de Macaíba
Fecha
2019-11-27Registro en:
COSTA, Dayse Kelly dos Santos. A eficiência dos gastos públicos na educação: uma avaliação no Município de Macaíba. 2019. 46f. Monografia (Graduação em Ciências Contábeis) - Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Departamento de Ciências Contábeis. Natal, RN, 2019.
Autor
Costa, Dayse Kelly dos Santos
Resumen
The present work had as study the factor of the relation of efficiency in the expenses with education and its results. To this end, the municipality of Macaíba was chosen as one of the metropolitan regions in growth and development within the state. The municipality has been getting positive results in IDEB evaluations each year, beating the goals set by the planning. For this reason, the municipality was the target of this study in order to verify and evaluate the efficiency of public spending on education in the initial and elementary grades, taking as reference the study from 2007 to 2017, using the Data Envelopment Analysis as a methodology (DEA). The general objective of the research was to address the relationship between public spending on the educational system in the city of Macaíba, in order to verify if they are efficient compared to the results obtained in the IDEB evaluation exams, from 2007 to 2017. As a tool for DEA model application was used Microsoft - MS Excel spreadsheet, using as tool Solver and Excel Developer tool commands for data automation and analysis of variables that influenced the efficiency of educational outcomes during the study period. For the year 2009, it was verified that there was an efficiency relationship between the inputs and the products showing that of the 100%, implemented total expenditures were efficient in obtaining the IDEB results and that all the variables were important for the efficiency, thus relating the inputs employed in the year to the outputs efficiently. The other years did not obtain a 100% efficient result in relation to the resources spent by the municipality and the grades obtained in the IDEB Basic Education Development Index, but the results showed significant percentages in relation to the application of the DEA model, which means that they do not, became inefficient. However, the objective of this research was fulfilled, since the expected results were obtained for the conclusion of this work, which serves as theoretical support for future research related to the theme.