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 Ital-ian 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 sce-nario’s changes introduced by recent legislation.

Full costing nelle aziende di igiene ambientale: un caso di studio

Bartolacci Francesca;Soverchia Michela
2019-01-01

Abstract

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 Ital-ian 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 sce-nario’s changes introduced by recent legislation.
2019
Franco Angeli
Nazionale
File in questo prodotto:
File Dimensione Formato  
Bartolacci_Full-costing-rifiuti_2019.pdf

solo utenti autorizzati

Tipologia: Versione editoriale (versione pubblicata con il layout dell'editore)
Licenza: DRM non definito
Dimensione 773.59 kB
Formato Adobe PDF
773.59 kB Adobe PDF   Visualizza/Apri   Richiedi una copia

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11393/248137
Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact