2019 - Franco Angeli
Artículo
Digital Version
Download | Copia/pega | Impresión
Full costing nelle aziende di igiene ambientale : un caso di studio
123-142 p.
- 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. [Publisher's text].
Forma parte de
Management Control : 1, 2019-
Información
Código DOI: 10.3280/MACO2019-001006
ISSN: 2239-4397
KEYWORDS
- Waste management, full costing, management control
-
En el mismo archivo
- Governo delle aziende e creazione di valore : da una prospettiva finanziaria ad una prospettiva economico-sociale
- Il cambiamento dei sistemi di controllo manageriale e il processo di successione nelle imprese familiari : quali possibili relazioni?
- Il controllo strategico nelle imprese familiari del settore vitivinicolo : elaborazione di una proposta
- Managing uncertainty in the start-up environment : is a business plan an incentive or a limitation?
- L'adozione dell'Activity-Based Costing nelle PMI : analisi di un caso
- Full costing nelle aziende di igiene ambientale : un caso di studio
- Legitimating efforts in Performance Plans : evidences on the thoroughness of disclosure in the Italian Higher Education setting
- La programmazione dei Ministeri nella nuova stagione della performance : dalla burocrazia della performance alla performance utile