ANALYSIS OF EFFICIENCY OF PUBLIC EXPENDITURE ON FUNDAMENTAL EDUCATION IN MILITARY SCHOOLS IN 2014

The current paper aims to assess the efficiency on the allocation of public expenditure in education on the 9th year, the final grade of fundamental education, in the Army Military Schools. It was taken as a reference the study of the years 2009 and 2011. The research sample was composed by the 12 units, which are part of the Military School System in Brazil. To assess the efficiency on the education expenditure it was used the Data Envelopment Analysis (DEA) and the inputs used were the variables expenditure on education, number of enrolled students and number of teachers (input). As for the product it was considered the Index of Basic Education Development (IDEB) of the schools in the years 2009 and 2011. The results of the research show that in the year 2009 seven schools (58.34%) were considered efficient and in the year 2011 only four units (30%) according to the DEA - BCC model. When analyzed through the CCR model, 5 schools (41.67%) have shown effective once in 2011 only three schools did (25%). The research helped to provide expenses supervisors with a tool capable of helping in the management evaluation and allowing the decision making process by managers in order to maximize the usefulness of resources and to provide a better efficiency in the allocation of public resources. It can be noticed that the schools that presented bigger resource allocation did not necessarily presented themselves as efficient, which indicated the need of a better resource management by the managers in charge of the organizations. The results hereby presented may be defined as an analysis with relative efficiency for the schools were considered efficient when compared to other schools which are part of the research sample.