Modelización del costo de las empresas de inserción para la administración pública

José Luis Retolaza Avalos () and Miguel Ramos Fernandez
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José Luis Retolaza Avalos: Universidad del País Vasco, Integra S. Coop. y REAS Euskadi
Miguel Ramos Fernandez: Fundación Kadagua.tik y Comversa S.L.L.

CIRIEC-España, revista de economía pública, social y cooperativa, 2005, issue 52, 361-385

Abstract: This paper analyses a modern-day problem: the cost to government of jobs in social integration enterprises. At present there is a debate concerning their positive (subsidy-related) and negative aspects (regarding the savings they generate in social post-programmes and the revenue generated mainly by taxes and social security contributions). The study begins with an overview of social-integration enterprises, their possible development and the implication this has on the demand for public resources. In a second phase, the problem is analysed in greater detail and a possible approach is put forward based on a cost-profit analysis. The study then analyses previous research work and identifies the variables involved. Finally, a model enabling the cost analysis of the possible values of these variables is presented and hypothetical-predictive conclusions put forward.

Keywords: Social integration companies; cost-profit analysis; the solidarity-based economy; the social economy. (search for similar items in EconPapers)
JEL-codes: J21 J23 (search for similar items in EconPapers)
Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:cic:revcir:y:2005:i:52:p:361-385

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