Micro-Level Public Entities’ Efficiency Reporting Using Combined Adaptation of Activity-Based Costing (ABC) and Free Disposable Hull (FDH) Analysis

Diego Muniz Benedetti () and Diana Vaz Lima
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Diego Muniz Benedetti: University of Brasília
Diana Vaz Lima: University of Brasília

Public Organization Review, 2022, vol. 22, issue 4, No 14, 1138 pages

Abstract: Abstract This paper offers a contribution responding to the challenge of making efficiency reports from public organizations intelligible to society. The proposed methodology is based on a combination of Activity Based Costing System and Free Disposable Hull performance analysis. Per-unit cost of outcomes are derived from annual budget using cost drivers defined in terms of internal resources distribution and public services demand. Efficiency is, then, evaluated based on benchmarked key performance indicators (KPI). A simulated application using limited data available for the Brazilian Civil Aviation Agency (ANAC) illustrates how the strategy could increase data meaningfulness from a citizens’ perspective.

Keywords: Efficiency reporting; Micro-level public entities; Popular financial reporting; Public sector accounting (search for similar items in EconPapers)
Date: 2022
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DOI: 10.1007/s11115-021-00581-x

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