Learning objectives
The methods of measuring economic phenomena in public administrations is an element that also characterizes the decision making process. The measuring system is directly linked to the allocation of resources and to management control, to the efficiency of the production and consumption processes. The aim of the course is, on one hand, to study in depth the balance sheet methods of public bodies and, on the other, to understand the connections between the measuring system and the programming and control system. The course will present innovative balance sheet experience in the field of national public bodies. External contributions may also be presented to the students.
Prerequisites
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Course unit content
<p>The course will examine the following aspects in depth: <br />
- The licence system; <br />
- The statement of accounts and the administrative outcome; <br />
- Public accounting systems: limits and perspectives; <br />
- Local Authority Balance sheet; <br />
- Regional Authorities Balance sheet; <br />
- University Balance sheet; <br />
- Local Health Company and hospital balance sheet; <br />
- Assessment and Measurements; <br />
- Prices and Fees; <br />
- Local Bodies Executive Management Plan; <br />
- The Health sector Budget; <br />
- Public Accounting exercises. <br />
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Full programme
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Bibliography
ZANGRANDI A., Bilanci Pubblici, EGEA, 2005; <br />
FERRETTI M. a cura di, Esercizi di Contabilità e Bilancio negli Enti Pubblici, Libreria Santa Croce, 2007 <br />
Teaching methods
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Assessment methods and criteria
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Other information
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