Journal title MANAGEMENT CONTROL
Author/s Francesca Bartolacci, Iacopo Cavallini, Michela Soverchia
Publishing Year 2019 Issue 2019/1 Language Italian
Pages 20 P. 123-142 File size 336 KB
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This paper deals with companies operating in collection, treatment and disposal of municipal solid waste, that increasingly need to have a structured management control system. The aim is to provide an exemplification of the full cost determination of the provided services, supporting internal decision-making processes, as well relationships with external actors. A case-study has been realized focusing on an Italian waste management company having adequate features to represent a large part of the companies operating in the waste sector in Italy. In order to determine the services’ full cost we carried out the identification of cost objects and we continued with the distinction and attribution of direct and indirect costs to the various services. During the implementation of the cost accounting tools some critical issues emerged, for example connected with the fact that the provided services are not always connected with the organizational areas in which the company is structured. Moreover, considering the recent introduction of the cost analysis system, the company has not yet been able to exploit the informational benefits deriving from it. The system still needs to be perfected and to be integrated with strategic planning and management through subsequent organizational and accounting actions, in order to face the scenario’s changes introduced by recent legislation.
Keywords: Waste management, full costing, management control
Francesca Bartolacci, Iacopo Cavallini, Michela Soverchia, Full costing nelle aziende di igiene ambientale: un caso di studio in "MANAGEMENT CONTROL" 1/2019, pp 123-142, DOI: 10.3280/MACO2019-001006