Autori: Gori, Elena , Fissi, Silvia
Titolo: La contabilità analitica: presupposto necessario e sufficiente per la determinazione degli standard di costo negli enti locali?
Periodico: MC
Anno: 2011 - Fascicolo: 2 - Pagina iniziale: 85 - Pagina finale: 104

From an accounting standpoint, the recent federal reform is based on the standard costs’ determination. However, to date, only 27% of the Italian local authorities have a management cost accounting system that, in theory, is able to calculate the standards. The aim of this paper is to verify if a local authority with a management cost accounting system based on cost centres is able to determine the services provided standard costs. To achieve this goal, the article carries out a case study analysis. The research confirmed that the effective identification of objective and, above all, coherent measurements with local realities is very difficult even with the presence of a management cost accounting system providing a proper basis for calculating standard costs. The cost standard determination requires a mature application of management cost accounting for cost centres or activities based, which, to date, most local authorities did not develop.


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SICI: 2239-0391(2011)2<85:LCAPNE>2.0.ZU;2-2
Testo completo: http://www.francoangeli.it/riviste/Scheda_Riviste.asp?IDArticolo=43648&Tipo=Articolo PDF

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