Eficiência relativa do gasto público com obras públicas ligadas à educação: uma aplicação da análise envoltória de dados (DEA)

Abstract

Considering that efficiency stems from the results obtained through efforts made, and in the case of public spending, for managers to optimize the delivery of public goods to society, they must deliver results with the minimum resources available for the implementation of a given project. Given the importance of delivering efficient public services, this study aimed to investigate the levels of relative efficiency in the application of public resources in federal government works related to education. As a guiding principle directing the activities that comprise the core of this study, a literature review was conducted on the concepts of public spending and its functions, an explanation of the concept of efficiency applied to public management, serving as the theoretical basis for this research. In addition, the concept of public works and their current legislation were defined. The nature of this study is basic or fundamental research, through a descriptive and exploratory study, with a quantitative approach. To this end, regarding the procedures, a bibliographic research and documentary analysis of secondary data were carried out. The data were available on the Obrasgov Panel. For the documentary analysis of secondary data, the efficiency of spending on public works financed with federal resources linked to education, registered between 2021 and 2024, was studied using Data Envelopment Analysis (DEA), VRS model, oriented towards outputs. The DMUs (Detailed Management Units) were each project of the executing agencies. The following input variables were used for the production frontier: committed values of the works, values paid for the works, planned completion time, and actual completion time. The output variable was the Percentage of Physical Execution of the works. The results showed that, in general, the federal resources applied/spent on public works linked to education fulfilled the distributive function of the State, with works being carried out throughout the territory promoting overall development. The scenario shows that the institutions that conducted the largest number of works are generally those with the greatest capacity to complete them. Of the works analyzed, 61% were within the efficiency frontier, reaching maximum relative efficiency. Thirteen percent of the projects were between the overall average efficiency and the frontier, remaining close to the frontier but with potential for improvement. Finally, 26% were below average, requiring process improvements. The main benchmark was DMU 123, conducted by UFLA, whose objective, according to the Painel Obrasgov website, was "the contracting of a specialized company for the construction of a new Central Warehouse to meet the demands of the Directorate of Materials and Assets of the Federal University of Lavras – UFLA". Thus, it is possible to conclude that there are several efficient projects that serve as a benchmark for the management of public resources. Therefore, this study will provide the Public Administration with subsidies that will assist in the efficient management of resources, contributing to improved transparency of spending and accountability of public resources. Keywords: Efficiency, Data Envelopment Analysis, Public Works, DEA.