Performance Evaluation of Public Enterprise in Pakistan: Experiment in Social Accounting System

1984 ◽  
Vol 23 (2-3) ◽  
pp. 179-203
Author(s):  
Istaqbal Mehdi
Keyword(s):  
Performance Evaluation ◽  
Public Management ◽  
Evaluation System ◽  
Two Dimensions ◽  
Public Enterprise ◽  
Accounting System ◽  
Public Enterprises ◽  
Balance Sheets ◽  
The Public ◽  
Goods And Services

The specific requirements of the performance evaluation system for public enterprises emanate from the peculiar characteristics of those institutions. The concept of public enterprise implicitly assumes the existence of two dimensions - the enterprise dimension and the public dimension. The enterprise dimension involves the setting up of a recognizable organization engaged in the production of goods and services, marketed at a price, and whose transactions are formulated through a system of commercial accounts such as balance sheets and profit-and-loss accounts_ The public dimension, on the other hand, involves public ownership, public management, and control, and assumes the existence of public purposes and the fulfillment of public interest [9. p. 39].

scholarly journals The Profitability of Public Enterprises in Pakistan

1984 ◽  
Vol 23 (2-3) ◽  
pp. 147-163 ◽  
Author(s):  
Khwaja Sarmad
Keyword(s):  
Predictive Power ◽  
Public Enterprise ◽  
Ratio Analysis ◽  
Public Enterprises ◽  
Balance Sheets ◽  
The Public ◽  
Analysis Methodology ◽  
Capital Financing ◽  
Profitability Ratios

The importance of the profitability of public enterprise for capital expansion and development has been highlighted in various studies, e.g. in (2], [4] and (5). In Pakistan the increasing role of the public sector in resource mobilization points to the need for analysing public enterprise profitability because of its immense importance for capital financing and growth. This paper analyses the profitability of public enterprises in Pakistan using a Ratio analysis methodology which chooses performance indicators on the basis of their sensitivity to the operational health of the enterprises. The profitability ratios discussed here have been derived from the public-enterprise balance-sheets [9] and constitute the choice-set from which four ratios have been selected on the basis of their predictive power. (See [I], [3], [8] and [10].) In this way, the arbitrariness involved in the choice of the appropriate ratios for analysing enterprise profitability is overcome, even though profitability measurement may still be distorted to such an extent that effective prices diverge from opportunity costs. This makes the task of performance evaluation difficult as such an exercise has to take into account the implications of market distortions. The usefulness of profitability as an indicator of relative inter-firm performance is therefore limited by the fact that prices are administered with reference to products and are not tied to firm experience. But, owing to the lack of data on the required variables, the effect of market distortions on profitability is difficult to analyse.

scholarly journals The representation and tenure of female principals in public enterprises in emerging markets: A protracted dearth?

2021 ◽  
Vol 10 (1) ◽  
pp. 58-73
Author(s):  
Ralph Marenga
Keyword(s):  
Emerging Market ◽  
Gender Diversity ◽  
Public Enterprise ◽  
Public Enterprises ◽  
Contributing Factors ◽  
Reduced Representation ◽  
Female Principals ◽  
The Public ◽  
Robust Implementation ◽  
Implementation Gaps

The reduced representation and tenure of women as public enterprise (PE) principals in Namibia as an emerging market and developing country are concerning (Mboti, 2014; Menges, 2020). The contributing factors are an element literature fails to address explicitly in the Namibian case. This paper, therefore, aims to consolidate evidence on whether the underrepresentation and limited tenures of female principals in Namibian PEs signal a protracted dearth of women in such positions. Methodically, a desk review is used to analyse the literature. Key findings of this paper identify the absence of top-down hands-on leadership; legal and policy implementation gaps; failure to declare gender diversity as imperative in the public sector; failure to focus on helping women gain broad line experience early on, among others, as contributing factors that have disadvantaged female principals in Namibian PEs. The challenges women face in being appointed or completing their tenure as PE principals over the years signal a protracted dearth of women in positions of PE principals in Namibia. Understanding these dynamics is relevant for enhancing Namibia’s policy efforts to curb the further proliferation of patriarchy as nuanced in the glass ceiling. This paper recommends the robust implementation of existing anti-patriarchy legislation.

Conditions Determining the Success of Public E-Procurement

2012 ◽  
pp. 185-209 ◽  
Author(s):  
Nirmala Dorasamy
Keyword(s):  
Public Management ◽  
Customer Value ◽  
Large Scale ◽  
Systems Approach ◽  
Focal Point ◽  
Successful Implementation ◽  
The Public ◽  
Goods And Services ◽  
Efficiency And Effectiveness ◽  
Procurement System

The dynamic global environment has necessitated governments to adopt a systems approach of integrating suppliers, customers, and information linkages in an endeavor to create and sustain value for public services. The evolution of the concept “the customer is king” has placed the customer foremost in public management thinking. As a result, optimizing customer value in the public domain has become a focal point in managing procurement. The large quantity of public resources used for service delivery points to the importance of efficiency and effectiveness in expenditures as well as accountability. E-Procurement systems provide mechanisms for controlling, simplifying, and automating goods and services from different suppliers. While benefits like stricter control over spending authorization, easier transaction processing and elimination of redundant stock are achieved through automated procurement processes; the viability and success of e-procurement for the public sector is determined by various conditions. The conditions for successful implementation of an e-procurement system are explored as every government activity involves the spending of public monies on goods and services. Any failings in e-procurement practices can create possibilities for large-scale losses through incompetence, waste, and fraud, which directly impact the public.

An Analysis of the Provision of Local Public Utility Services by Way of Illustration of Two Slovenian Municipalities

10.4335/82 ◽  
2009 ◽  
Vol 7 (2) ◽  
pp. 209-219
Author(s):  
Božo Grafenauer
Keyword(s):  
Public Service ◽  
Public Services ◽  
Public Utility ◽  
Public Utilities ◽  
Public Enterprise ◽  
Public Enterprises ◽  
The Public ◽  
Local Public Services ◽  
Legal Foundations ◽  
Utility Services

Among the tasks performed by the Slovenian municipalities to meet the needs of individual residents there is also the provision of local public services. A municipality provides the performance of the public services determined by the municipality itself, and the performance of the public services established by law (local public services). The legal foundations for the regulation and operation of public utility services are given primarily in the Local Self-Government Act and in the Public Utilities Act, as well as in sector-specific laws for individual services. The overview of public utility services and the modes of their performance in two urban municipalities indicate that in Slovenian municipalities, public utility services are performed primarily in two ways: in public enterprises and by awarding a public service concession. KEYWORDS: • local public services • public service delivery • municipality • concession • public enterprise • Slovenia

scholarly journals Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of "New Public Management"

2013 ◽  
Vol 16 (2) ◽  
pp. 123-147
Author(s):  
Ewelina Zarzycka ◽  
Marcin Michalak
Keyword(s):  
Public Sector ◽  
Local Government ◽  
Best Management Practices ◽  
Public Management ◽  
Information Needs ◽  
New Public Management ◽  
Management Accounting ◽  
Accounting System ◽  
The Public ◽  
New Public

Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector’s accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following:  - to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs);  - to identify the information needs of the LGEs’ managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes;  - to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.

scholarly journals THE FUNCTIONS OF PUBLIC EXPENDITURES IN PUBLIC MANAGEMENT, ECONOMIC AND SOCIAL SYSTEMS OF A COUNTRY

2021 ◽  
pp. 35-50
Author(s):  
Bohdan MALYNIAK
Keyword(s):  
Market Economy ◽  
Social System ◽  
Public Management ◽  
Public Expenditure ◽  
Social Systems ◽  
Public Expenditures ◽  
Public Authorities ◽  
The Public ◽  
Goods And Services ◽  
Functional Purpose

Introduction. The functions of public expenditures reveal their intended purpose in the regulation of various processes and explain their role in the attainment of specific goals. Scientific literature provides extensive insights into definitions of budget functions in market democracies, but the functional purpose of public expenditures is covered only fragmentarily. The purpose of the article is to present a scientific substantiation for the system of public expenditure functions in the market democracies. Results. Based on the analysis of public expenditure functions, we believe that it would be feasible to substantiate the functions separately for each of the two main spheres directly affected by public expenditures, namely public management and the economic and social system of the country. In the public management sphere, public expenditures perform the functions of control and planning (programming). The essence of the planning function consists in using public expenditures to create conditions and provide necessary incentives for rational performance-based planning of the activities carried out by public authorities, as well as for attainment of target performance indicators by applying the results-oriented budgeting method. The function of control is preconditioned by the specifics of public management system functioning in a democratic society, which consists in assuring that the society has control over activities of public authorities. The influence of public expenditures on the national economy and its social system occurs through functions of allocation, redistribution and stimulation. The function of allocation consists in providing the population with goods and services that cannot be supplied by the market economy in sufficient volumes. The essence of the redistribution function consists in using public expenditures with the aim of decreasing income inequality among members of the society, regional development of territories or solving other tasks. The public expenditure function of stimulation aims to stimulate certain directions of economic activity by means of changing the volumes, components or structure of public expenditures through different mechanisms of their realization. Conclusions. In result of performing a theoretical study of the functional purpose of the budget in a market economy and a critical analysis of scientific postulates allow us to substantiate the feasibility of identifying the following functions of public expenditures: planning (programming), control, allocation, redistribution, and stimula tion.

scholarly journals Performance Evaluation in the Brazilian Public Sector

2017 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Rogerio Tadeu de Oliveira Lacerda ◽  
Leonardo Ensslin ◽  
Anna Krueger ◽  
Sandra Rolim Ensslin
Keyword(s):  
Performance Evaluation ◽  
Public Sector ◽  
Public Administration ◽  
Public Management ◽  
Management Tools ◽  
The Public ◽  
Decision Aiding ◽  
Generic Models ◽  
Public Resources ◽  
Public Manager

The Brazilian Public Sector is being pressured by society to provide more and better services to citizens. Thus, this research is motivated by the need to provide management tools to improve the performance of public administration for better use of public resources. The research explores a constructivist methodology of performance evaluation as a tool for decision aiding in a Brazilian public organization. It highlights propositions identified in qualified literature to justify the use of constructivist approach in public management, as the need manager actively participate in the model of construction in order to expand his/her knowledge about the context and the need to recognize the uniqueness of the resources and moment instead of seeking generic models of evaluation. The development of the model itself, provided a detailed overview of the aspects understood as needed and sufficient by the decision-maker. It was able to disclosure the uniqueness of the context, the objectives of the sector and the construction of indicators for the performance evaluation of aspects understood as important to the public manager. It was observed the theoretical contributions to the area of public management knowledge, especially the key role of public manager to build evaluation models, recognition of limited rationality in decision making and uniqueness as a major element in the decision within the public administration.

Features of the Personnel Policy of an Public Operating Company of Housing and Communal Services

2016 ◽  
Vol 5 (3) ◽  
pp. 19-25
Author(s):  
Пешкова ◽  
O. Peshkova ◽  
Замуравкин ◽  
P. Zamuravkin
Keyword(s):  
Human Resources ◽  
Public Management ◽  
Public Institutions ◽  
Personnel Policy ◽  
Management Company ◽  
The Public ◽  
Goods And Services ◽  
Company Housing ◽  
Operating Company

Increasing requirements for housing and communal services, its development and improvement are an important factor in improving the quality of people’s lives. This makes it necessary to significantly change the principles of the personnel policy in public institutions. Only then will they be able to improve the quality of goods and services provided to the population, and as a result, to achieve reduce social tension in society. The purpose of research — to learn the basics of formation of personnel policy in the public management company housing and communal services on the example of a particular organization and to formulate recommendations for its improvement. The scientific novelty of the research lies in the fact that the developed principles of human resources policy are adapted to the particular area — management of housing and communal services. The proposed set of measures can be recommended for use in the Russian organizations for the management of housing and communal services because the situation can be regarded as typical for this sector of the Russian economy.

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