Resumo

GONZALEZ, Jorge Iván; BONILLA SEBA, Edna  e  GUERRERO CHAPARRO, Germán. Management plan, balanced scorecard and analysis of efficiency and chargerate equity in facatativa's sewerage and water supply company. Innovar [online]. 2006, vol.16, n.28, pp.75-92. ISSN 0121-5051.

A strategic map was proposed for Empresa de Acueducto y Alcantarillado de Facatativá (EAAF) using BSC methodology for defining, coordinating and prioritising objectives, making the organization's strategy explicit and proposing indicators for evaluating performance in line with existing regulations. Tension exists between the criteria of efficiency and equity in public service companies resulting from resources being restricted. The regulatory framework concerning tariffs imposed conditions which did not necessarily comply with the principle of equity as proposed in this study. A subsidy is equitable (in our view) if it can ensure that the tariff paid by poor people (as a percentage of their income) is less than that paid by people from rich dwellings. Colombian regulation regarding public services does not favour better income distribution in the country.

Palavras-chave : management plan; balanced scorecard; management indicators; performance evaluation; public service tariffs; tariff subsidies; efficiency; equity.

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