Silva, Maurício Corrêa daOliveira, Atelmo Ferreira deMartins, Joana Darc MedeirosSilva, José Dionísio Gomes da2015-09-162015-09-16SILVA, Maurício Corrêa da et al. Análise envoltória de dados na avaliação da eficiência das despesas de investimentos dos estados e do distrito federal. Revista Universo Contábil, Blumenau, v. 10, n. 3, p. 114-133, jul./set., 2014. ISSN 1809-3337. Disponível em: <http://proxy.furb.br/ojs/index.php/universocontabil/article/view/4009/pdf_21>. Acesso em: 27 maio 2015.1809-3337https://repositorio.ufrn.br/jspui/handle/123456789/19240The inves tment expenditures of public entities represent application of resources in public works, acquisition of furnitures and utensils, real estates, among others. This investigation aims to assess if the Brazilian states and the Federal District were efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012. The inductive - comparative method with quantitative measurement and the Data Envelopment Analysis (DEA) were used. The data were extracted from the elec tronic site of the National Treasury Office (STN). The results revealed that the State of Acre was the only one considered efficient in the application of total investment expenditures per capita verified in the period from 2003 to 2012, in the CCR, BCC an d output - oriented Scale models. In the BCC model, in addition to the State of Acre, the States of Espírito Santo, Piau í, Ceará and Maranhão were also considered efficient. In the comparison of the efficiency rankings calculated with Data Envelopment Analys is (DEA), one may observe a very big divergence in relation to the management rankings of the Economist Group.porAcesso AbertoDespesas de investimentosAvaliação de eficiênciaEstados brasileirosDistrito federalarticle