• 主题
高级搜索  >
历史搜索 清空历史
首页> 外文期刊>International Journal of Business and Management >Overheads as a Performance Indicator in the Local Public Sector Organizations
【24h】

Overheads as a Performance Indicator in the Local Public Sector Organizations

机译：作为当地公共部门组织的绩效指标的开销

获取原文
           
页面导航
  • 摘要
  • 著录项
  • 相似文献
  • 相关主题

摘要

If we consider business forms from the point of view of satisfying needs, public companies are consumer companies that satisfy collective needs with the aim of redistributing income. They differ from production companies in that they do not have direct access to the market, so that the sources of financing derive from the taxes imposed by law, while the uses concern management costs, capital investments and debt repayments. Maintaining this interpretation, another category belonging to consumer companies is that of non-profit companies, which can be equated partially to public companies precisely because of the absence of a real market of reference and the finding of sources of funding for the performance of the activity mainly from external contributions without consideration. The only difference is inherent in the fact that such contributions cannot be imposed by law and are aimed at assisting and providing services and benefits to the community of reference, in the absence of profit and capital distribution. Therefore, if in the public sector performance is mainly and historically linked to the management of financial resources and public debt, in the field of nonprofit there is a different literature focused more on the control of economic aspects (and in particular the costs of the activity) as performance indicators of the company's activity. At the international level, and in particular in the United States, the use of the incidence of overheads is an element of examination to assess the performance of the non-profit sector. In this article, the subject of analysis is the possibility of using the overhead level to assess the performance of a public body. The analysis is carried out by comparing the incidence of overheads on the revenues of Italian municipalities in the years 2015-2017 with the performance indicators given by the deficit parameters established by current administrative legislation. From this analysis, it is possible to identify the presence of a correlation between the performance indicators and the incidence of overheads, in which the likelihood of the presence of “good”, “excellent” or “excellent” indicators is given by levels of overhead in the region of 10% of the total revenue assessed, with a margin of tolerance of 3% in positive for smaller entities (up to 5,000 inhabitants), and 3% in negative for larger entities.
机译：如果我们从满意需求的角度考虑业务形式，公共公司是满足集体需求的消费公司，目的是重新分配收入。它们与生产公司不同，因为他们没有直接进入市场，使融资来源来自法律所征收的税收，而该担忧管理成本，资本投资和债务偿还。维持这种解释，另一个属于消费公司的类别是非营利性公司，这可以正如缺乏实际参考市场和对活动的履行来源的真实市场，所以可以部分地等同于公共公司。主要来自外部贡献而不考虑。唯一的区别是固有的，因为法律不能征收这种捐款，旨在在没有利润和资本分配的情况下协助和为参考社会提供服务和利益。因此，如果在公共部门的绩效主要和历史上与财政资源和公共债务的管理相关联，在非营利组织的领域，有一个不同的文学重点是对经济方面的控制（特别是活动的费用） ）作为公司活动的绩效指标。在国际层面，特别是在美国，使用开销的发病率是审查的要素，以评估非营利部门的表现。在本文中，分析的主题是使用架空级别来评估公共机构的性能的可能性。通过比较2015 - 2017年意大利城市收入的开销的发病率与当前行政立法所设定的赤字参数提供的绩效指标进行了分析。从该分析中，可以识别性能指标与开销的发生率之间的相关性的存在，其中存在“良好”，“优异”或“优异的”指标的可能性由开销的水平给出在评估总收入的10％的地区，较小实体（最多5,000名居民）的阳性差分为3％，较大实体的负数为3％。

著录项

相似文献

  • 外文文献
  • 中文文献
  • 专利
获取原文

客服邮箱：kefu@zhangqiaokeyan.com

京公网安备：11010802029741号 ICP备案号：京ICP备15016152号-6 六维联合信息科技 (北京) 有限公司©版权所有

  • 客服微信

  • 服务号