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La questione dei costi standard ed i problemi del Mezzogiorno
[The issue of standard costs and problems of the Southern Italy]

Author

Listed:
  • Villani, Salvatore
  • D'alessio, Lidia
  • Pica, Federico

Abstract

The issue of standard costs is the subject of the bill Calderoli (A.C. n. 2105), which must be implemented by the article 119 of the Italian Constitution. It should be noted, in this regard, that in economic theory have been proposed several formulations of the concept of standard cost, which appear very different for purposes and for contents. In any case, the magnitude at issue is not “objective”, but it refers to the assessments of those who are entitled to make one, or of those special operators that the person interested in the cost analysis (stakeholder) recognizes a technical expertise and a specific role in the governance system to which the determination of standards is related. In this article, it is noted that in the article 2, paragraph 2, letter f) of the bill (and, indeed, all over the bill) has neglected the issue of cost management. The crucial problem is the financial sustainability of the system for all entities in the medium term and not only minimize its operating costs, that is precisely the question of the cost management. In the study, it is attempted to demonstrate that a technical analysis of these problems is possible. It has been proposed, in this regard, an approximate exercise, which only has the function to test the possibility of one of the possible paths. In this exercise have made certain assumptions - such as greater efficiency (an efficiency no less), for the health, of the regions of the Southern Italy - that must be considered, in any case, very carefully.

Suggested Citation

  • Villani, Salvatore & D'alessio, Lidia & Pica, Federico, 2008. "La questione dei costi standard ed i problemi del Mezzogiorno
    [The issue of standard costs and problems of the Southern Italy]
    ," MPRA Paper 30214, University Library of Munich, Germany, revised Aug 2008.
  • Handle: RePEc:pra:mprapa:30214
    as

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    File URL: https://mpra.ub.uni-muenchen.de/30214/1/MPRA_paper_30214.pdf
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    References listed on IDEAS

    as
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    3. Bergstrom, Theodore C & Rubinfeld, Daniel L & Shapiro, Perry, 1982. "Micro-Based Estimates of Demand Functions for Local School Expenditures," Econometrica, Econometric Society, vol. 50(5), pages 1183-1205, September.
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    6. D. Fabbri, 1998. "Efficienza tecnica e produzione ospedaliera: una valutazione con Data Envelopment Analysis delle prestazioni ospedaliere nel periodo della riforma," Working Papers 318, Dipartimento Scienze Economiche, Universita' di Bologna.
    7. Fried, Harold O. & Lovell, C. A. Knox & Schmidt, Shelton S. (ed.), 1993. "The Measurement of Productive Efficiency: Techniques and Applications," OUP Catalogue, Oxford University Press, number 9780195072181.
    8. Forsund, Finn R. & Lovell, C. A. Knox & Schmidt, Peter, 1980. "A survey of frontier production functions and of their relationship to efficiency measurement," Journal of Econometrics, Elsevier, vol. 13(1), pages 5-25, May.
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    Citations

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    Cited by:

    1. Pica, Federico & Villani, Salvatore, 2010. "Questioni concernenti la nozione di costo standard: la mobilità dei pazienti e le mode sanitarie
      [Issues regarding the standard cost notion: patients’ interregional mobility and «health fashions»]
      ," MPRA Paper 29659, University Library of Munich, Germany.
    2. Villani, Salvatore, 2010. "Per un giusto equilibrio tra efficacia ed efficienza nell’attuazione della legge delega sul federalismo fiscale: verso la definizione dei LEP e dei costi standard delle Regioni," MPRA Paper 29513, University Library of Munich, Germany.
    3. Pica, Federico & Villani, Salvatore, 2010. "Le scelte tributarie del federalismo fiscale. Implicazioni per le Regioni del Mezzogiorno
      [The Implementation of Fiscal Federalism in Italy. Implications for the Southern Regions]
      ," MPRA Paper 31276, University Library of Munich, Germany, revised 22 Nov 2010.
    4. Villani, Salvatore, 2010. "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
      ," MPRA Paper 29683, University Library of Munich, Germany.

    More about this item

    Keywords

    Business Administration; Business Economics; State and Local Government; Intergovernmental Relations; Fiscal Federalism;

    JEL classification:

    • H70 - Public Economics - - State and Local Government; Intergovernmental Relations - - - General
    • H77 - Public Economics - - State and Local Government; Intergovernmental Relations - - - Intergovernmental Relations; Federalism
    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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