Abstract

AGUIAR PEREZ, Olivia. Proposal of Methodological Guide to Design Composite Indicators. Cofin [online]. 2016, vol.10, n.2, pp.286-303. ISSN 2073-6061.

This investigation is intended to propose a methodological guide for the construction of composite indicators that measure comprehensively the performance of public finances in Cuba.This theoretical research is for systematizing the measurement of public finance aspects, evaluating the effectiveness thereof and formulating the methodological framework for the construction of composite indicators.This research showed that currently in the Ministry of Finance and Prices do not perform in a comprehensive manner the process of measuring the quality of fiscal management, which contributes to the need to use composite indicators that improve this purpose.The guide was validated by constructing a composite indicator to evaluate fiscal equity, while showing improvements in the quality of the measurement of fiscal performance by applying this new technique.

Keywords : performance; finance; indicator; measure.

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