Implantación de una metodología cooperativa de cálculo de costes de los servicios públicos locales

Abstract

This article analyzes, from an academic point of view, the professional practice of the technical officers in the area of public services in local entities. For this reason, we carry out a field study that reflects the reality of the implementation of management systems in a sample of municipalities in Gipuzkoa. After the analysis of the praxis, the evidence is that the use and knowledge of the implanted systems of management are very weak. Moreover, there is a demand of academic models of management which is highly limited by the process of decision making. In this sense, the article proposes a methodology of cost calculation of the public services suitable to the demand, with the objective of reaching a wide consensus between the involved parts.The success achieved with the methodology is due to the fact that the public administration obtains valuable information with a controlled effort. This methodology of cost calculation pursuits an efficient approach to the real cost of the service that will cover the current needs of managers, more directed to fulfill the rules and to control the budget, as we have seen in the second contrast. In the case that some managers and services need a more adjusted calculation, the proposed methodology enables an ad hoc development. This new scenario gets a more receptive and useful transfer of knowledge and promotes the approach between the academy and professional practice.