Autori: Marcianò, Claudio, Romeo, Giuseppa
Titolo: Un'applicazione dell'Activity Based Costing per l'analisi dei costi di gestione irrigua di un Consorzio di Bonifica in Calabria = An application of the Activity Based Costing for the analysis of the management costs of the irrigation water delivery services of a Reclamation Board in Calabria (Italy)
Periodico: Economia & diritto agroalimentare
Anno: 2012 - Volume: 17 - Fascicolo: 3 - Pagina iniziale: 467 - Pagina finale: 489

In order to assess the application of full cost recovery within reclamation boards, it’s important to identify the activities and the modalities of cost computation related to the irrigation services and, secondarily, the pricing methods that can promote a more efficient use of the “water” resource. Taking into account available data from a Calabrian (Italy) reclamation board’s final balance, the paper analyses the management costs of the irrigation water delivery service through the implementation of the Activity Based Costing (ABC). The results show the presence of cross-subsidy and of a high variability between unit management average costs per hectare. The inadequacy of costs allocation based on hectare and the presence of management heterogeneity show that pricing should consider the activities that are effectively realized in the single irrigation plants, which implies the adoption of a different method of cost accounting.




SICI: 1970-9498(2012)17:3<467:UDBCPL>2.0.ZU;2-5
Testo completo: http://www.fupress.net/index.php/eda/article/download/11877/11281

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