The need for a cost measurement system in operatic/orchestral foundations arises as a result of a major reform in regulations. As well as making changes of a legal nature, the reform also introduces management principles which are typical of companies. Careful thought about the special features of an operatic/orchestral foundation’s productive process and output are needed in order to identify the most suitable methodology to measure the costs of the process through which artistic and cultural events are produced and presented. In applying an Activity-Based Costing system to the Accademia Santa Cecilia, the validity of this method of calculating the Academy’s total costs for holding events can be highlighted.

Misurazione del costo degli eventi nelle fondazioni liriche e sinfoniche.

CUGINI, ANTONELLA
2006

Abstract

The need for a cost measurement system in operatic/orchestral foundations arises as a result of a major reform in regulations. As well as making changes of a legal nature, the reform also introduces management principles which are typical of companies. Careful thought about the special features of an operatic/orchestral foundation’s productive process and output are needed in order to identify the most suitable methodology to measure the costs of the process through which artistic and cultural events are produced and presented. In applying an Activity-Based Costing system to the Accademia Santa Cecilia, the validity of this method of calculating the Academy’s total costs for holding events can be highlighted.
2006
Cugini, Antonella
File in questo prodotto:
Non ci sono file associati a questo prodotto.

I documenti in IRIS sono protetti da copyright e tutti i diritti sono riservati, salvo diversa indicazione.

Utilizza questo identificativo per citare o creare un link a questo documento: https://hdl.handle.net/11565/3730795
 Attenzione

Attenzione! I dati visualizzati non sono stati sottoposti a validazione da parte dell'ateneo

Citazioni
  • ???jsp.display-item.citation.pmc??? ND
  • Scopus ND
  • ???jsp.display-item.citation.isi??? ND
social impact