Síntesis y análisis del coste efectivo de los servicios públicos
- Daniel Carrasco Díaz 1
- Dionisio Buendía Carrillo 2
- Virginia Llorente Muñoz 1
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1
Universidad de Málaga
info
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2
Universidad de Granada
info
ISSN: 1136-517X
Any de publicació: 2016
Número: 67
Pàgines: 39-49
Tipus: Article
Altres publicacions en: Auditoría pública: revista de los Organos Autónomos de Control Externo
Resum
Upon the promulgation of the Law 27/2013, of 27 December, of rationalization and sustainabili- ty of the local administration that incorporated, among others, the article 116.ter to Law 7/1985, of 2 April, regulatory of the basis for local government, emerges as a measure of transparency in the field of public administration, the cost-effective of local public services concept. Therefore, for the correct determination of the amount and for an adequate contextualization, a set of ad hoc rules have been issued. Because of the importance that, in our opinion, this magnitude has in local decision making and because of the limited background that exists in the calculation of such magnitudes in the local area, in this work we summarize, analyze and clarify some issues that we consider important for a correct de- termination