This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operat-ing in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on theoretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies oper-ating in the public transportation and healthcare sectors. The analysis of the issues and solutions adopted by the companies observed makes this study strongly linked to reality and management practice. This paper also aims to fill a gap in the literature on reporting by segments in these two sectors.
Keywords: Segment reporting, Local public transportation, Healthcare, Case study, Management control