Abstract The introduction of Cost Accounting is in line with a process of administrative reforms related to the reform of the State Budget, whose need for transformation of the budget systems originated from a different setting of economic governance, of public finance and of the community commitments resulting from the Treaty of Maastricht. More specifically, the economic cost accounting for cost centers, introduced in Italy with the Legislative Decree 7 August 1997 n. 279, it is addressed to the detection, verification and monitoring of costs, performance and results of administration.
