L’introduzione di un sistema di prezzi di trasferimento. Il caso dell’Azienda Ospedaliero-Universitaria Pisana

Del Bene Luca, De Vito Antonella, Milli Carlo, Guarracino Fabio

The introduction of a transfer pricing system. The case of the Pisana Hospital-University Company

Hospitals are complex organizations in which the provision of the service involves several organizational units, and this causes intense internal exchanges of goods and services. Aim of the paper is the design of a transfer pricing system that can be very important, both for determining the cost of the service, and for promoting organizational behaviors consistent with the production of the service and with the appropriate use of resources. The adopted approach allows to recover the function of cost accounting system as a real support to decision-making processes through the enhancement of the link between cost information and management operations. The system improves the effectiveness in monitoring the processes of allocation and use of resources by which it’s possible to pursue simultaneously the clinical and economic needs. Finally, transfer prices are instruments that favor the integration and coordination between operators that perform technically and logically related activities, with a view to overall performance.

Keywords: Hospitals, transfer princing, cost accounting system, public sector, decision-support processes

Del Bene, L., De Vito, A., Milli, C., Guarracino, F. (2018). L’introduzione di un sistema di prezzi di trasferimento. Il caso Dell’Azienda Ospedaliero-Universitaria Pisana, Management Control, n.2, pp. 35-60. DOI: 10.3280/MACO2018-002003