Acceso usuarios
Carmen María Martínez Franco, Isidoro Guzmán Raja
El presente trabajo evalúa la eficiencia en la gestión de recursos y cumplimiento de fines del sector fundacional en España mediante la aplicación de la técnica no paramétrica del Análisis Envolvente de Datos (Data Envelopment Analysis, DEA) propuesto por Charnes, Cooper, and Rhodes (1978 Charnes, A., Cooper, W. W., & Rhodes, E. (1978). Measuring the efficiency of decision making units. European Journal of Operational Research, 2, 429–444. doi:10.1016/0377-2217(78)90138-8[Crossref], [Web of Science ®], [Google Scholar]) y Banker, Charnes, and Cooper (1984 Banker, R. D., Charnes, A., & Cooper, W. W. (1984). Some models for estimating technical and scale inefficiencies in data envelopment analysis. Management Science, 30, 1078–1092. doi:10.1287/mnsc.30.9.1078[Crossref], [Web of Science ®], [Google Scholar]). A partir de una muestra de 172 fundaciones estatales pertenecientes a los subsectores de fundaciones asistenciales y de educación y cultura, ambos de relevancia en el sector fundacional nacional, se diseñó un modelo de rendimiento basado en la información económico-financiera de sus cuentas anuales para el trienio 2008-2010, al que se le aplicó la técnica DEA por programas (Charnes, Cooper, & Rhodes, 1981 Charnes, A., Cooper, W. W., & Rhodes, E. (1981). Evaluating program and managerial efficiency: An application of data envelopment analysis to program follow through. Management Science, 27(6), 668–697. doi:10.1287/mnsc.27.6.668[Crossref], [Web of Science ®], [Google Scholar]) de acuerdo a la tipología de fundaciones, con el fin de conocer el modelo fundacional que mejor rendimiento alcanza, complementándose posteriormente el estudio con un análisis DEA en dos etapas para evaluar los principales factores determinantes del rendimiento de dichas entidades en el periodo estudiado
This paper evaluates the performance of the foundation sector in Spain by applying the non-parametric technique of Data Envelopment Analysis (DEA), proposed by Charnes, Cooper, and Rhodes (1978) and Banker, Charnes, and Cooper (1984). The study is based on a sample of 172 Spanish foundations, framed inside the sub-sectors of care and educational–cultural foundations, both of them relevant in the national foundation sector. In order to measure the performance of these kind of non-profit organisations, we designed a model based on the economic and financial information obtained from the annual accounts for the period 2008–2010. We classified the sample according to the different types of foundations and applied the technique known as programme decomposition approach (Charnes, Cooper, & Rhodes, 1981) to determine which foundational model achieves a better management performance. Subsequently, the work was completed with the two-stage DEA analysis to evaluate the main factors that determine the management performance of these entities for the period of study
