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Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad | 2017

Programme efficiency analysis in Spanish foundation sector

Carmen María Martínez Franco; Isidoro Guzmán Raja

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 et al. (1978) and Banker et al. (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 organizations, 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 program decomposition approach (Charnes et al., 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.ABSTRACTThis 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 manage...


De Computis - Revista Española de Historia de la Contabilidad | 2016

Medida del rendimiento de las juntas de obras de los puertos españoles durante la novena legislatura de la dictadura franquista (1962-1965)

Isidoro Guzmán Raja; Manuela Guzmán Raja

espanolLos enclaves portuarios son importantes centros de desarrollo economico, cuya actuacion eficiente es una premisa fundamental de su modelo de negocio para ofrecer adecuadamente los servicios que prestan. En este sentido, el presente trabajo esta dedicado al estudio del rendimiento de los puertos espanoles durante el periodo 1962-1965, los cuales se encontraban gestionados por las entonces denominadas Juntas de Obras del Puerto (en adelante JOP), que hoy en dia conocemos con el apelativo de Autoridades Portuarias (en adelante AP). Sobre un censo de 29 JOP para el periodo objeto de estudio, se aplico la tecnica no parametrica del Analisis Envolvente de Datos (Data Envelopment Analysis, DEA) (Charner et al., 1978; Banker et al., 1984) para determinar las puntuaciones de rendimiento basadas en el trazado de fronteras eficientes por periodos anuales, a partir de la implementacion de un modelo de eficiencia en el que se recogen los principales variables en que se basa el servicio portuario. El trabajo se complementa con el calculo del Indice de Productividad Total de los Factores de Malmquist (Fare et al., 1994), con el fin de conocer la evolucion del cambio productivo, junto por el cambio tecnologico y en eficiencia de los puertos evaluados. EnglishPorts are important centers of economic development, whose efficient performance is a fundamental premise of its business model to adequately provide its services. In this sense, the present paper is devoted to the study of the performance of Spanish ports over the 1962-1965 period, which were managed by the so called Juntas de Obras del Puerto (hereinafter JOP), which today we know with the title of Port Authorities (hereinafter AP). On a census of 29 JOP for the period under study, the nonparametric technique of Data Envelopment Analysis Data Envelopment Analysis (DEA) was applied (Charner et al., 1978; Banker et al, 1984) to calculate the scores based on base the efficient frontiers by year, from the implementation of an efficiency model, which contains the main variables with regard to the port services. The study is complemented by calculating the Total Factor Productivity Index (Fare et al., 1994) in order to know the evolution of productive change, and also, the technical and efficiency change from a dynamic perspective.


Tst: Transportes, Servicios y telecomunicaciones | 2011

La compañía de los caminos de hierro del norte de España: análisis de su cuenta de explotación (1900-1925)

José Luis Montoya Chinchilla; Isidoro Guzmán Raja


Revista de Contabilidad | 2014

Medida de la eficiencia en entidades no lucrativas: un estudio empírico para fundaciones asistenciales

Carmen María Martínez Franco; Isidoro Guzmán Raja


REVESCO: revista de estudios cooperativos | 2013

Análisis de eficiencia por programas en el sector de la economía social: el caso del Principado de Asturias

Isidoro Guzmán Raja; Aydee Hurtado Garcés; Carmen Ramos Carvajal


De Computis - Revista Española de Historia de la Contabilidad | 2012

Regulación contable del sector ferroviario español en el primer cuarto del siglo XX (1900-1925)

José Luis Montoya Chinchilla; Isidoro Guzmán Raja


Revista de Estudios Cooperativos | 2013

ANÁLISIS DE EFICIENCIA POR PROGRAMAS EN EL SECTOR DE LA ECONOMÍA SOCIAL: EL CASO DEL PRINCIPADO DE ASTURIAS / ANALYSIS OF EFFICIENCY PROGRAMME IN THE SECTOR OF SOCIAL ECONOMY: THE CASE OF THE PRINCIPALITY OF ASTURIAS

Isidoro Guzmán Raja; Aydee Hurtado Garcés; Carmen Ramos Carvajal


Revista Internacional de la Pequeña y Mediana Empresa | 2010

Evaluación del rendimiento de las cajas de ahorros españolas de reducida dimensión

Isidoro Guzmán Raja; Bernabé Escobar Pérez


CIRIEC - España. Revista de economía pública, social y cooperativa | 2010

Eficiencia y cambio productivo en las cajas de ahorros españolas

Bernabé Escobar-Pérez; Isidoro Guzmán Raja


De Computis - Revista Española de Historia de la Contabilidad | 2015

La Actividad Económica de la Junta de Obras del Puerto de Cartagena: Análisis de su Política de Gestión al Inicio del Siglo XX (1900-1905). PARTE 2

Manuela Guzmán Raja; Isidoro Guzmán Raja

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