Basic elements for the definition of the standard cost concept: a review of the literature and of main foreign experiences
With regard to Region finance - particularly, as to the determination of «essential expenses» referable to the obligation specified in the letter m), 2nd paragraph, of the article 117 of the Italian Constitution - in the «Enabling Law on Fiscal Federalism » (Law n. 42 of 5 May 2009), the overcoming of the historical expenditure criterion is prescribed (see articles 1, 1st paragraph, and 2, 2nd paragraph, letter m) and at the same time the transition to the accounting and company-oriented "standard costs" method. For the record, the Enabling Law refers to the "standard costs" associated with the "Essential Levels of Services" «determined by State Law in full cooperation with Regions and Local Authorities», to be allocated «efficiently and adequately across the Country» (see article 8, 1st paragraph, letter b). Therefore, the amount of these expenses cannot be determined before the definition, by the State, or rather the Legislator, of the abovementioned "Essential Levels of Services" and, above all, of the meaning of "standard costs". Thus, this paper focuses on this issue, examining closely also the economic literature and main foreign experiences aimed at improving the efficiency, the equity and the adequacy of local public services.
If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
As the access to this document is restricted, you may want to look for a different version under "Related research" (further below) or search for a different version of it.
When requesting a correction, please mention this item's handle: RePEc:mul:jqyfkm:doi:10.1432/32459:y:2010:i:1-2:p:63-94. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: ()
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If references are entirely missing, you can add them using this form.
If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.