L’analisi dei costi nei servizi pubblici: il caso del trattamento dei reflui civili e industriali

The paper investigates specific features of cost accounting systems in public organizations that provide environmental services. Those organizations manage many complexities: environmental issues, considerable fixed assets, high services specialization, and relationships with private and public customers. The paper uses an interventionist case study at a public wastewater treatment plant to identify appropriate service costs. Results suggest that a specific activity-based costing accurately estimates costs of internal processes and services, fosters cost savings, improves process effectiveness, and supports accountability towards public authorities while retaining a satisfactory output quality.