Renato Cogno

I bilanci consolidati di Comuni capoluogo, di enti e aziende collegate: 1976 e 1993

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The study conducts comparison between unconsolidated figures (without spending on the services delivered by special agencies and the relative revenues, and without consideration of the extraterritorial management of services) and consolidates figures - that is to say, between the traditional method of observation and the new one adopted by the research from which the essay have derived. Some "corrections" (consolidation with connected bodies and agencies; purging of random elements from the balance sheet; consideration of the activities of special agencies only as regards that part addressed to the residents of the commune) are made to the figures taken from the balance sheets of the municipal administrations. The analysis highlights marked differences between the distributions of per-capita spending in the provincial capitals and in the consolidated balance sheet.


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