Análisis multidimensional de la calidad del gasto público: una revisión teórica

Astrid Helen Contreras Cusi; Rafael Fernando Vargas Salinas

doi:10.63803/prisma.v2n1.10

Authors

Astrid Helen Contreras Cusi National University of Saint Anthony the Abbot in Cuzco Author
Rafael Fernando Vargas Salinas National University of Saint Anthony the Abbot in Cuzco Author https://orcid.org/0000-0002-1416-6971

DOI:

https://doi.org/10.63803/prisma.v2n1.10

Keywords:

Spending quality, Public spending efficiency, DEA, Efficiency frontier, Results-based budgeting, Subnational governments

Abstract

Public budgets are often evaluated based on expenditure execution, even though their objective is to transform resources into verifiable goods, services, and results. Regional evidence shows that spending more does not guarantee better social outcomes; therefore, efficiency is a key component of fiscal quality: maximizing results with given resources or minimizing costs for defined goals, with territorial equity and sustainability. This article presents a review of measurement criteria and instruments, highlighting cutting-edge approaches and Data Envelopment Analysis (DEA). Four dimensions are organized: allocative, technical or operational, economic, and dynamic efficiency, with economic evaluation and performance analysis. A DEA protocol applicable to health, education, and subnational governments is proposed, with a second stage to identify institutional and territorial determinants. Recommendations for better spending are offered: strengthening results-based budgeting, standardizing indicators, targeting technical assistance, introducing fiscal productivity incentives, and improving the governance of the expenditure cycle.

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