(ultimo aggiornamento: 16.05.2024)
L’università degli studi della Tuscia al fine di ottemperare all’adempimento previsto dall’art. 32, comma 2, lett. a) del d.lgs. 33/2013 ha proceduto all’implementazione del sistema di contabilità analitica fino alla determinazione dei costi contabilizzati per funzioni (didattica, ricerca, servizi istituzionali con evidenza trasversale dei servizi bibliotecari).
L’implementazione della contabilità analitica dei costi non si è ancora spinta, se non in minima parte, alla determinazione dei costi delle attività svolte, passaggio obbligato per pervenire ai costi contabilizzati dei servizi resi. Risulta non ancora svolta in maniera completa l’analisi dei processi di Ateneo e dei servizi resi, a cui collegare le rilevazioni in Co.An. In questa fase i parametri impostati nel sistema di contabilità consentono di ricavare i costi per natura, centro di responsabilità e missioni/programmi. In attesa di sviluppare l’ulteriore collegamento ai servizi resi agli utenti finali e intermedi, come detto, vengono pubblicati i dati per costo in Co.An e missione/programma. Sulla base dei dati disponibili si sono comunque potuti individuare i costi dei servizi bibliotecari di Ateneo, che vengono esposti separatamente quale primo esercizio di classificazione per attività.
Allegato:
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