Elementi ai fini della definizione della nozione di costo standard: una rassegna della letteratura e delle principali esperienze estere

Basic elements defining the standard cost concept. A survey of literature and main foreign experiences

Salvatore Villani

MPRA Paper from University Library of Munich, Germany

Abstract: In relation to the finances of Regions – particularly, to the determination of “fundamental expenses” referable to the constraint specified in the letter m), 2nd paragraph, of the article 117 of Italian Constitution – in the Delegation Act on Fiscal Federalism (Law n. 42 of 5 May 2009), is regulated the transition from the Historical Expenditure Rule to the Standard Costs Method (v. articles 1, 1st paragraph, and 2, 2nd paragraph, letter m). Exactly, in the Delegation Act a reference is made to the Standard Costs associated to the Essential Levels of Performances (ELP) “determined by State Law in full cooperation with Regions and Local Authorities”, to be provided “efficiently and adequately to all Italian State territory” (v. article 8, 1st paragraph, letter b). Therefore, the quantum of these costs can not be determined without State, or rather the Legislator, having first defined the above ELP and, first of all, what should be considered Standard Cost. On that account, this paper explores this topic, examining closely the economic literature and the main foreign experience turned to improve efficiency, equity and adequacy of local public services.

Keywords: Business Administration; Business Economics; Accounting; State and Local Government; State and Local Budget and Expenditures; Intergovernmental Relations; Fiscal Federalism. (search for similar items in EconPapers)
JEL-codes: H70 H72 H77 M00 (search for similar items in EconPapers)
Date: 2010-04-25
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (1)

Published in Rivista Economica del Mezzogiorno nn. 1-2.XXIII(2010): pp. 63-93

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