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L’applicazione dell’unbundling contabile al settore idrico: analisi del triennio 2016 - 2018

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  • Mattia Falcomer

    (Dipartimento di Management, Università Ca' Foscari Venezia)

Abstract

A partire dall’esercizio 2016 i gestori del servizio idrico integrato sono stati chiamati alla predisposizione e all’invio dei Conti Annuali Separati, in applicazione dei criteri di separazione contabile introdotti da ARERA con la deliberazione 137/2016/R/com. I dati raccolti permettono all’Autorità di Regolazione di elaborare i costi standard, misurare l’efficienza operativa, analisi di benchmark e di redditività tra i vari operatori del settore.

Suggested Citation

  • Mattia Falcomer, 2019. "L’applicazione dell’unbundling contabile al settore idrico: analisi del triennio 2016 - 2018," Note di Ricerca 02, Department of Management, Università Ca' Foscari Venezia.
  • Handle: RePEc:vnm:notric:19
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    Keywords

    unbundling; idrico; ARERA;
    All these keywords.

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