Efficiency evaluation in the financial administration of public companies seen from the point of view of the Fleuriet Model: an initial proposition

Abstract

This paper aims at presenting the Fleuriet Model as an important managerial instrument for the Brazilian Public Sector. The Brazilian Public Sector is undergoing a managerial reform whose main principles are flexibility, decentralization, cutting down of hierarchies, citizen involvement and quality.

As the idea of quality is linked to the idea of efficiency, this paper considers that the Fleuriet Model can help to strengthen the implementation of the managerial reform of the Brazilian Public Sector. That would be possible thanks to the Fleuriet Model, whose characteristics constitute a useful information instrument for the organization and for the society.