Carvalho, Daniele da RochaLima, Andressa Dantas de2019-12-172021-10-012019-12-172021-10-012019-12-04LIMA, Andressa Dantas de. Análise da eficiência dos gastos em saneamento básico dos municípios do RN utilizando a análise envoltória de dados. 2019. 82f. Trabalho de Conclusão de Curso (Graduação em Ciências Contábeis) - Universidade Federal do Rio Grande do Norte, Centro de Ciências Sociais Aplicadas, Departamento de Ciências Contábeis, Natal, 2019.https://repositorio.ufrn.br/handle/123456789/41180In the current context of economic crisis, increasing resource efficiency is one of the challenges faced by public managers, given the scarcity of these resources and the demand for good quality services. In this sense, in recent years, many authors have sought to evaluate the efficiency of public spending. The basic sanitation sector is one of these studies, and the universalization of these services has been a subject of much discussion lately. This study aims to verify the efficiency of spending on basic sanitation in the municipalities of RN from 2008 to 2017. Thus, the Data Envelopment Analysis method was used BCC (variable returns) and CCR (constant returns) models, as well as the necessary information were obtained from the SNIS database. Besides obtaining the efficiency, municipalities were characterized according to population, PIB per capita and IDHM, and the evolution of per capita expenditure on basic sanitation compared to the evolution of average efficiency scores was evaluated. The research is classified as descriptive as to the objectives, as well as documentary and bibliographic research as to the procedures used. The results indicated that, of the 37 municipalities analyzed, the most efficient in both models were Currais Novos, Doutor Severiano, Parnamirim, São José do Seridó, Parelhas and Alto do Rodrigues; while the least efficient were the municipalities of Pau dos Ferros, Lagoa Nova, São Tomé, Riachuelo, Espírito Santo, Macaíba and Tibau do Sul. It can also be inferred that more populous municipalities or with higher PIB per capita or IDHM do not necessarily result in higher efficiency scores. As well as the growth in basic sanitation spending in the period, was not accompanied by improvement in efficiency scores. This observed loss of efficiency may be related to the mismanagement of resources and/or difficulties encountered in the expansion of basic sanitation systems, in particular, sewage systems which are still incipient in the State.Saneamento básicoEficiência dos gastosAnálise envoltória de dadosbachelorThesis