Análisis de la eficiencia en la gestión de las fundaciones: una propuesta metodológica

Mariano Gonzalez Sanchez and Enrique Rúa Alonso de Corrales ()
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Enrique Rúa Alonso de Corrales: Universidad San Pablo-CEU de Madrid

CIRIEC-España, revista de economía pública, social y cooperativa, 2007, issue 57, 117-149

Abstract: The purpose of this article is to assess the management of foundations by using indicators that focus primarily on efficiency, thereby seeing which factors are most influential in achieving goals. An empirical study has been carried out using accounting information (the Balance Sheet and the Profit and Loss Statement) from cultural and teaching foundations, applying a method known as panel data, which enables us to overcome the limitation of the time dimension in relation to the number of individuals. Here, instead of the traditional efficiency indicators, we consider a model where an enterprise is considered efficient if it manages to cover the investments involved in its activity using its yearly income (own, commercial, financial or extraordinary), whereby the remainders of the model are normal and with minimum variance.

Keywords: Social economy; foundations; efficacy; efficiency; management indicators; profit and loss statement; panel data. (search for similar items in EconPapers)
JEL-codes: C23 L31 M41 (search for similar items in EconPapers)
Date: 2007
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2007:i:57:p:117-149

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