1,721,007 research outputs found
La determinazione del valore economico degli emocomponenti: quale il contributo degli strumenti di cost accounting? Uno studio longitudinale cross-countries.
No full text(The economic value of blood components: what is the contribution of the cost accounting tools? A longitudinal study cross-countries) Blood components (red cells, plasma and platelets) are joint products, used in the healthcare services to satisfy patients’ needs. The blood products originate from joint production: a single input (whole blood) yields three products simultaneously at the split-off point. The split-off point is located in the separation process of whole blood or in the collection process by apheresis procedures. Using a longitudinal approach, the paper develops a descriptive review (concept-centric) on cost-allocation methods which have been applied to the joint production of blood components in Italy and in other Countries. In particular, the aim of the present work is to analize the influence of the contextual factors on the cost-allocation methods chosen by the Italian regulation bodies and by national and international scholars, over the time and across Countries. The review hightlights that, in the last fifty years, institutional authorities or scholars have adopted different cost accounting approaches or price setting approches in addressing several objectives. The determination of the economic value of blood products responds to two different informative needs: calculating the blood pricing for market purposes or knowing the blood cost for management purposes. In both cases, the choice of the method used has been influenced by three main factors: the evolution of the cost accounting methodologies, specifically, in the public context; the evolution of the clinical practices and the governance policies of the healthcare system. These last two factors determined the change of the cost objects and of the relative importance recognized to each output of the blood production. Consequently, joint costing methods or other traditional cost-allocation methods (e.g full costing/direct costing/activities based costing) are used. Some reflections about social and istitutional changes in the current Italian scenario of the Transfusion Medicine open future debates and address further researches
IL PRINCIPIO DI MATERIALITY NELL’INFORMATIVA NON FINANZIARIA
No full textLa monografia scientifica dal titolo “Il principio di materiality nell’informativa non finanziaria” ha l’obiettivo di fornire un quadro completo e poliedrico degli aspetti economico-aziendali connessi al principio di materiality nei documenti di comunicazione non finanziaria.
Dopo aver analizzato gli elementi definitori del termine “informazione non finanziaria”, si evidenziano i fattori che determinano differenti giudizi di materialità da parte dei preparatori e dei valutatori e gli effetti delle informazioni rilevanti sull’azienda per i diversi stakeholder.
Il volume approfondisce il processo di applicazione del principio nei report di sostenibilità e nei report integrati e termina con le questioni ancora aperte sul tema, per studi e applicazioni da parte di accademici e practitioners. Il testo offre utili indicazioni ai preparers del report non finanziario e ai professionisti (revisori e assurance providers) impegnati nelle attività di auditing per l’attestazione esterna
Joint costing in Sanità: il caso dei farmaci plasmaderivati
No full textLa determinazione del costo dei prodotti, derivanti da processi tecnicamente congiunti, è oggetto di dibattito da diversi decenni. Pur riconoscendo la convenzionalità dei risultati a cui si perviene, la necessità di identificare il costo del singolo output - per decisioni di prezzo, analisi gestionali e di redditività o valutazioni delle rimanenze - ha promosso lo sviluppo di studi di accounting sulla definizione di metodi di attribuzione dei costi congiunti ai prodotti finali. I metodi economico-aziendali e matematici, proposti in letteratura, sono stati applicati a realtà, prevalentemente, del settore chimico e alimentare. Il lavoro accresce il panorama di studi proponendo l’applicazione dei metodi di join costing al settore dei plasmaderivati, ricavati dal frazionamento del “plasma”. Lo studio si focalizza sulle peculiarità del contesto nazionale, ove la produzione di tali farmaci rientra tra i livelli essenziali di assistenza del SSN.
Attraverso lo sviluppo di un single case study, si illustrano i risultati dell’applicazione dei diversi metodi e si sviluppano riflessioni sull’impatto che risultati differenti potrebbero avere sulle politiche sanitarie
La rendicontazione sociale nelle fondazioni private: risultati di un’indagine
No full textThe purpose of this paper is to investigate the emergence of accountability mechanisms for nonprofit organizations, in the specific typology of “foundation”. Given the theoretical centrality of accountability in these organisations, it might be expected that foundations would use the most appropriate communication tools to provide an account of their actions.
After having examined external communication reasons, through an empirical analysis, the current study verifies the relation between adopted practices and the biggest scientific contributions
Blood components as joint products: a literature review of cost-allocation methods
No full textThe object of this review is to present and to shed light on joint cost-allocation methods that are used in the
healthcare sector for pricing purposes or cost-effectiveness purposes in different countries. The concept of
jointness is illustrated through joint products and joint costs as found in the example of blood component
production. The descriptive review, fundamentally concept-centric, highlights that the cost of blood products or
blood price-setting is an issue in legislative proposals at the national and state levels and represents a matter of
public interest and of public regulation. In applying economic models (based on economic principles and
behavior axioms) rather than accounting methodology (based on physical measures or on market value of the
split/final products), scholars have brought to light the problems arising from the continuous search for a neutral
method for allocating joint costs in the blood production sector. Numerous studies have focused on the blood
costs for the health system. Nevertheless, the cost accounting and reimbursement system effectively underlying
the acquisition, screening, and transfusion of blood appears, in practice, to be largely obscure. Moreover, the
literature provides little insights into the level of “relative importance” assigned to each product in the costing
setting. The current status of the discussion offers opportunities for future researches, which could be directed
toward investigating the relationships between national systems of healthcare services and the cost-allocation
methods used to determine the cost/price of blood components, analyzing the effect of public regulation on blood
costs and, lastly, developing a method based more on the benefit-value to users
Applying GRI Sustainability Reporting in the Water Sector: Evidences from an Italian Company
No full textSustainability reporting is considered the most applicable and reliable tool for disclosing financial and non-financial information to stakeholders and a means for strengthening company credibility. The Global Reporting Initiative (GRI) is the most common standard followed to implement and to develop sustainability reporting. Nevertheless, a few studies have focused on the real adoptability of the standard. The aim of the present study is to illustrate how GRI indicators could be applied and interpreted by managers of a water company to implement sustainability reporting. A single case study is developed to identify which factors could affect the standardized implementation of the G4 guidelines by a water utility company. The research was conducted in an Italian medium-sized enterprise, an entirely publicly owned joint-stock company under the in-house providing rules. Evidence from the case study was gathered through direct observation as well as semi-structured interviews and focus groups with the human resources responsible for the data collection. The research highlights that the process generated an internal validation of the practices carried out by the managers to achieve sustainable development. The case study presented shows that GRI Guidelines adoption is left to interpretation: certain practices and recommendations contained in the G4 implementation manual are, in fact, operationalized within the organization in consideration of the company’s activities and governance. The illustration of the case study may guide practitioners in the GRI implementation process in all sectors, especially in public utilities
Corporate Social Responsibility Practices in Italian SMEs
No full textIn the Italian contest — during the year 2013 — a survey to 49 small and medium-sized
enterprises (SMEs) was conducted in order to examine the development of Corporate Social Responsibility (CSR)
communication tools and to investigate the key characteristics of small business social responsibility. The study
verifies also the existence of any changes compared to previous researches on CSR issues in small and medium
enterprises. The findings highlight that there is a lack of social accounting mechanisms (ISO14001, EMAS, report,
ethic code) in a context characterized by internal reluctance to delegate (SMEs appear to be owner-driven
companies) informal consultation and absence of compulsory regulation. The personal choices made by the
entrepreneurs/owners play a fundamental role in shaping a responsible corporate strategy and in communicating
their social initiatives. The availability of financial resources and skills as well as the absence of specific
guidelines (planned for SMEs) can represent an obstacle to adopt the CSR communication tools
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