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Il controllo dei costi nelle imprese funiviarie

Author

Listed:
  • Ruggero Sainaghi

Abstract

Il turismo della montagna origina il 13,2% dei 370 milioni di presenze rilevate dall?ISTAT nel 2009, rappresentando il terzo segmento d?offerta. All?interno di questo comparto, il turismo della neve riveste un peso rilevante, sia in termini di volumi, sia, soprattutto, di spesa. L?attrattiva principale ? indubbiamente legata alla pratica dello sci che trova, negli impianti di risalita, uno dei servizi centrali della vacanza. La gestione di queste imprese mostra complessivamente delle crescenti difficolt? a generare dei profili economicofinanziari equilibrati. Tra le principali cause che alzano i punti di pareggio e che talora generano delle perdite gi? a livello operativo, sono da ricordare gli alti costi per investimenti iniziali (che si traducono in elevati ammortamenti), l?elevata incidenza del costo del personale, i costi legati alla produzione della neve e alla battitura delle piste. Numerose imprese hanno, inoltre, affrontato i gravosi investimenti ricorrendo al debito oneroso e pertanto espongono in bilancio alti oneri finanziari. I precari equilibri rischiano di generare ricadute negative sull?intera destinazione, data la centralit? che riveste lo sci per la maggioranza dei clienti invernali. Ecco allora che comprendere come avviare una fattiva attivit? di controllo dei costi rappresenta un tema cruciale.

Suggested Citation

  • Ruggero Sainaghi, 2015. "Il controllo dei costi nelle imprese funiviarie," ECONOMIA E DIRITTO DEL TERZIARIO, FrancoAngeli Editore, vol. 2015(2), pages 315-338.
    • Handle: RePEc:fan:ededed:v:html10.3280/ed2015-002005
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    References listed on IDEAS

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    1. Cuccia, Tiziana & Rizzo, Ilde, 2011. "Tourism seasonality in cultural destinations: Empirical evidence from Sicily," Tourism Management, Elsevier, vol. 32(3), pages 589-595.
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    4. Palmer, Adrian & Mathel, Virginie, 2010. "Causes and consequences of underutilised capacity in a tourist resort development," Tourism Management, Elsevier, vol. 31(6), pages 925-935.
    5. Aurelio Mauri, 2007. "Yield management and perceptions of fairness in the hotel business," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 54(2), pages 284-293, June.
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    Cited by:

    1. Ferrarese, Moreno & Loner, Enzo & Pulina, Manuela, 2021. "Demand, business profitability and competitiveness in the cableway system: A multidimensional framework," Research in Transportation Economics, Elsevier, vol. 90(C).

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    More about this item

    Keywords

    Controllo di gestione; imprese funiviarie; misure fisico-tecniche; driver;
    All these keywords.

    JEL classification:

    • M1 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration

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