Rome, November 19, 2017 - 07.53
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Cost Accounting

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The State General Accounting Department (Ragioneria Generale dello Stato), and specifically the Cost and Returns Analysis Service of the Inspectorate General for Budget Policies, is responsible for the definition of the principles, rules and methods of cost accounting and of the internal management control of Government and Public Bodies. In order to improve the use of public resources and make the government budget (and in particular the State budget) consistent with the new requirements of the administrative action which is now based on the "objectives-resources-results" efficiency paradigm, Title III of Legislative Decree n. 279 of August 7, 1997 delegated to the State General Accounting Department the task of introducing the system of cost accounting (contabilità economica analitica per centri di costo) in the public sector. Its key elements are:

  • the chart of accounts
  • the chart of cost centers
  • the chart of provided services

The State General Accounting Department (Ragioneria Generale dello Stato) has the responsibility to process and consolidate the economic data that are uploaded electronically to a specific access-restricted area by every Government and Public Body and to prepare the documents that must be submitted to the political and control bodies. The Ministry of Economy and Finance, in fact, uses these analytic recordings to evaluate the cost of the institutional functions and services of the various Administrations for the reassessment of the aggregates of the State financial budget.

This section of the website contains the publications and the circular letters relating to this specific area of activity of the State General Accounting Department; it also includes a set of self-training courses which can be accessed through the Internet by following the instructions provided in the "The System" menu item.