The exclusion of indirect costs from efficiency benchmarking

Barretta, Antonio Davide

doi:10.1108/14635770810887195

Cited by 3 publications

(1 citation statement)

References 26 publications

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“…The method measures the expected savings if resources are deployed in their best alternative use [61,75]. This analysis excluded indirect costs that may inhibit a proper benchmarking comparison [76]; historical costs, since they already occurred [74,77]; and the costs of resources because they did not change based on the alternative options. The analysis considered those costs that are differential between the alternatives [78], namely:…”

Section: Comparative Economic Evaluation: Variables Data Collection and Opportunity-cost Methodsmentioning

confidence: 99%

Healthy Living and Co-Production: Evaluation of Processes and Outcomes of a Health Promotion Initiative Co-Produced with Adolescents

Rosis

Pennucci

Noto

et al. 2020

IJERPH

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Co-production is an approach to designing, delivering, and evaluating public services through strict collaboration among professionals and the people using services with an equal and reciprocal relationship. Health promotion initiatives that include education services rarely use the co-production approach. Nevertheless, the value of co-production is widely recognized, although it is considered a normative good, and scarce and mixed evidence is available in literature. The purpose of this paper is to provide evidence supporting the hypothesis that a co-production approach, applied to an intervention for preventing obesity, can be effective and efficient. To this end, an evaluation of the processes, outputs meant as intermediate results, and behavioral and economic outcomes of a public health-promotion initiative co-produced and co-delivered with adolescents (beFood) was conducted. Mixed methods were used, including field-observations, two self-reported questionnaires, and an opportunity–cost analysis that compared beFood to traditional approaches of public health promotion. The co-production model was successfully implemented and appears to be effective—more than 5000 adolescents were reached by only 49 co-producer adolescents, who reported behavioral changes (e.g., eating better and practicing more physical activity). The cost analysis showed that the co-production approach was also efficient, producing relevant savings and potentially making available more than 3000 h of professionals’ time. This research can support a re-thinking of public institutions’ organization, public initiatives’ design, and public servants’ role.

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Section: Comparative Economic Evaluation: Variables Data Collection and Opportunity-cost Methodsmentioning

confidence: 99%

Healthy Living and Co-Production: Evaluation of Processes and Outcomes of a Health Promotion Initiative Co-Produced with Adolescents

Rosis

Pennucci

Noto

et al. 2020

IJERPH

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Стратегирование Индустрии Моды: Теория И Практика

Хворостяная¹

2021

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Монография представляет собой комплексное исследование индустрии моды как стратегической части креативной экономики и легкой промышленности. Впервые данная индустрия получила освещение не как культурный или социальный феномен, а как заслуживающая глубокого исследования отрасль креативной экономики, связанная с промышленным производством. Ценность работы — в детализации теоретической и методологической системы разработки, реализации и оценки эффективности стратегии для предприятий индустрии моды (фэшн-стратегирование). В ходе исследования подчеркивается роль стратегии в развитии отраслевых предприятий. Также в работе определены стратегические тенденции и особенности предприятий легкой промышленности и индустрии моды: наличие нематериальных активов, специфических компетенций у трудовых ресурсов, системы стратегических коммуникаций, взаимосвязи между подразделениями. Учет данных особенностей играет важную стратегическую роль в формировании экономической и общественной эффективности предприятий. Впервые дается комплексная оценка влияния глобального шока коронавирусной инфекции COVID-2019 на всю отрасль и определяются лучшие практики преодоления его последствий. Также читатель познакомится с крупными предприятиями — лидерами отрасли (Moët Hennessy — Louis Vuitton (LVMH), Kering), их выявленными корпоративными стратегическими решениями, проанализированными мощностями и динамикой развития. Книга адресована современным лидерам, отраслевым стратегам (фэшн-стратегам) и другим специалистам в области легкой промышленности, а также всем заинтересованным в становлении и развитии предпринимательства в сфере индустрии моды.

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Use and sensemaking of performance measurement information by local government managers

Charbonneau¹

2010

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The exclusion of indirect costs from efficiency benchmarking

Cited by 3 publications

References 26 publications

Healthy Living and Co-Production: Evaluation of Processes and Outcomes of a Health Promotion Initiative Co-Produced with Adolescents

Healthy Living and Co-Production: Evaluation of Processes and Outcomes of a Health Promotion Initiative Co-Produced with Adolescents

Стратегирование Индустрии Моды: Теория И Практика

Use and sensemaking of performance measurement information by local government managers

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