Modelización del costo de las empresas de inserción para la administración pública

Abstract

This paper analyses a modern-day problem: the cost to government of jobs in social integration enterprises. At present there is a debate concerning their positive (subsidy-related) and negative aspects (regarding the savings they generate in social post-programmes and the revenue generated mainly by taxes and social security contributions). The study begins with an overview of social-integration enterprises, their possible development and the implication this has on the demand for public resources. In a second phase, the problem is analysed in greater detail and a possible approach is put forward based on a cost-profit analysis. The study then analyses previous research work and identifies the variables involved. Finally, a model enabling the cost analysis of the possible values of these variables is presented and hypothetical-predictive conclusions put forward.Social integration companies, cost-profit analysis, the solidarity-based economy, the social economy.