In the last two decades there has been a growing demand within democratic societies of advanced and emerging economies for the best possible use of government revenue. Thus, the posture of the entrepreneurial government has come about, directed towards the citizen as a client, seeking optimized efficiency and effectiveness standards in a public management oriented by results, as well as by processes of continuous evaluation and legitimation by society. Nevertheless, almost all of the evaluation systems consider economically, by their monetary expression, only the costs incurred by public management. The approach to the benefits of governmental actions for society is still limited to physical indices and qualitative scales, rendering a complete evaluation of the results unfeasible, since different measurement scales are adopted for costs and benefits. This article examines the economic measurement of the benefits of public management for society, aiming to identify the value creation in public management. The determination of this aggregated economic value is achieved by considering opportunity costs, in accordance with the principles and criteria of the Economic Management System.
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