Management cost accounting: is it necessary and sufficient to determine local authorities’ standard cost?
Journal title MANAGEMENT CONTROL
Author/s Elena Gori, Silvia Fissi
Publishing Year 2011 Issue 2011/2
Language Italian Pages 20 P. 85-104 File size 686 KB
DOI 10.3280/MACO2011-002005
DOI is like a bar code for intellectual property: to have more infomation
click here
Below, you can see the article first page
If you want to buy this article in PDF format, you can do it, following the instructions to buy download credits
FrancoAngeli is member of Publishers International Linking Association, Inc (PILA), a not-for-profit association which run the CrossRef service enabling links to and from online scholarly content.
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.
Keywords: Standard cost, management accounting system, local authorities
Elena Gori, Silvia Fissi, La contabilità analitica: presupposto necessario e sufficiente per la determinazione degli standard di costo negli enti locali? in "MANAGEMENT CONTROL" 2/2011, pp 85-104, DOI: 10.3280/MACO2011-002005