Le pubbliche amministrazioni italiane, soggette a una continua contrazione delle risorse disponibili e ad una crescente richiesta di qualità del servizio, necessitano di tecniche e strumenti che consentano loro di supportare azioni manageriali dirette a massimizzare il rapporto tra valore creato per gli utenti e risorse assorbite dalla gestione. In tale contesto, il presente lavoro individua un modello di analisi di tipo activity-based cost management specificamente concepito per un’adozione nelle pubbliche amministrazioni. Il modello si incentra sui fattori che determinano l’insorgenza dei costi di attività, nonché sulla capacità delle attività stesse di soddisfare le esigenze manifestate dagli utenti. L’obiettivo del lavoro è di definire comportamenti manageriali volti al perseguimento congiunto di efficienza ed efficacia nella gestione delle risorse. La validità e le criticità di implementazione del modello sono testate tramite l’applicazione ad un concreto caso aziendale.
Nowadays, because of continuous reductions in available resources and increasing demand in service quality, Italian Public Administrations need tools and techniques supporting management in order to maximize the relationship between the value created for the customers and the resource usage. In this context, the article provides an activity-based cost management framework specifi- cally elaborated for Public Administrations. The framework analyses activity cost drivers and evalu- ates the capability of activities to satisfy customers’ needs. The objective is to define actions that simultaneously increase both efficiency and effectiveness of resource usage. Finally, the framework is tested in a case study, to identify both possible difficulties in the implementation and the potenti- alities of the information provided.
Nowadays, because of continuous reductions in available resources and increasing demand in service quality, Italian Public Administrations need tools and techniques supporting management in order to maximize the relationship between the value created for the customers and the resource usage. In this context, the article provides an activity-based cost management framework specifi- cally elaborated for Public Administrations. The framework analyses activity cost drivers and evalu- ates the capability of activities to satisfy customers’ needs. The objective is to define actions that simultaneously increase both efficiency and effectiveness of resource usage. Finally, the framework is tested in a case study, to identify both possible difficulties in the implementation and the potenti- alities of the information provided.
