UTILIZAÇÃO DA ANÁLISE ENVOLTÓRIA DE DADOS PARA MENSURAÇÃO DA EFICIÊNCIA MUNICIPAL A PARTIR DA GESTÃO DAS RECEITAS PRÓPRIAS E DAS FUNÇÕES DE GOVERNO

This work aims to propose measurement in order to acknowledge city’s public efficiency. This is done regarding the measurement of the relation of expenses made on behalf of government staff versus tax revenues. Thus, some theoretical work related to the subject of public efficiency and the use of accounting social indicators in public management are pointed out. Data was obtained at the Brazilian Finance Database and were collected directly from the Brazilian National Treasury website. The data deals with time span between 2004 and 2010. The final sample was defined by an analysis regarding 689 municipal efficiency evaluations. The data was treated via data envelopment analysis (DEA), a methodology that has been widely applied and aims to measure the efficiency levels in many sectors, especially in the public sphere. The research hypothesis previews measurements related by optimized relation between expenditures and revenues. This design overcomes the common background in previous research on the theme that concentrates and consider social indicators as products in itself. Even though the results are restricted to this research, they indicate that municipal public efficiency can be measured and defined with the use of accounting and financial indexes once they result from resource management. This affirmative is a way to answer the research UTILIZAÇÃO DA ANÁLISE ENVOLTÓRIA DE DADOS PARA MENSURAÇÃO DA EFICIÊNCIA MUNICIPAL A PARTIR DA GESTÃO DAS RECEITAS PRÓPRIAS E DAS FUNÇÕES DE GOVERNO Revista de Contabilidade e Controladoria, ISSN 1984-6266 Universidade Federal do Paraná, Curitiba, v. 6, n.3, p. 19-38, set./dez. 2014. 21 problematics and it is an attempt to contribute to scientific research that deals with the quest for public efficiency and use of methodologies that support this quest such as data envelopment analysis. Research revalidation is recommended by the use of other indexes as well as other methods that were not used in this work. Key-Words: Municipal Efficience. Data Envelopment Analysis. Governmental Functions.