Dissertação

Avaliação da eficiência dos regimes próprios de previdência social (RPPS) a partir da metodologia DEA

Social security is a social insurance for employees ensure their survival when they have not any working conditions. However, this sector is in crisis due mainly to increased life expectancy and birth rate decline, besides, some authors mention the inefficiency of management. The Regimes of Public E...

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Autor principal: Sousa, Luana Borges
Grau: Dissertação
Idioma: pt_BR
Publicado em: Universidade Federal do Tocantins 2016
Assuntos:
Acesso em linha: http://hdl.handle.net/11612/162
Resumo:
Social security is a social insurance for employees ensure their survival when they have not any working conditions. However, this sector is in crisis due mainly to increased life expectancy and birth rate decline, besides, some authors mention the inefficiency of management. The Regimes of Public Employees called Regimes of Social Security (in Brazil: Regimes Próprios de Previdência Social - RPPS) have revenue sources and expenditure, with this in mind, there is a need to know if, given these entries and outflows, and the number of beneficiaries, the RPPS are effective when it refers to asset development. To answer this question, this study has the objective to evaluate the biggest RPPS regarding the relative efficiency in asset development in 2014 with an application of Data Envelopment Analysis (DEA), which is a linear programming method nonparametric measure of efficiency. The DEA allows the choice of several models of calculations according to their adequacy; this work uses the CCR (Charnes-Cooper-Rhodes) and BCC (Banker-Charnes-Cooper), with orientation to the outputs. Therefore, it is a study of the specific case of the RPPS from twenty-four states and twenty-three capitals. The data were collected directly from the information system of the Regimes of Social Security of the Ministry of Social Security (MPS). From the DEA/BCC model, the RPPS of twelve states were identified with standard efficiency and the DEA/CCR model identified only five. As for RPPS of state capitals, the DEA/BCC model identified fifteen efficient regimes and DEA / CCR model identified eight. Finally, the results obtained from the model used is analyzed, which allows to find the RPPS with false efficiency by the reversed border, allows to make a ranking of the most efficient RPPS from the normalized efficiency and, in addition, allows to identify benchmarks for RPPS inefficient, i.e. the efficient RPPS which the inefficient RPPS must take as a reference.