Il controllo di gestione negli enti pubblici. Il caso A.T.E.R.

Nowadays, the field of public administration, in which public institutions operate, is projected towards the formulation of laws stretched to increase the effectiveness, efficiency and cost effectiveness of the public governance. In this field, what characterizes the public manager's role is the responsibility to make decisions affecting the progress of the public system. These decisions are essential in order to respect two variables: the complexity of the organization and the manage of uncertainty in the competitive environment in which it operates. In this sense, the manager deals with these decisions and guide both the private and public company's system, on logical and on the technical, by designing a structured control system. In light of this, this paper aims to define the Company's control, the tools used in measuring business performance, from the cost accounting and continuing with the innovative tools used in the present society of knowledge and information. Among these, an example is represented by the Balanced Scorecard (BSC) or balanced evaluation board able to synthesize the results of both economic and financial and intangible. Therefore, this research work, culminating in the advancement of an innovative proposal: the implementation of the Balanced Scorecard or balanced evaluation board to Territorial Enterprises for Residential Boulding (A.T.E.R.) as public economic administration, highlighting the strengths and weaknesses compared to other engineering controls. In this direction, the research question is the following: in the measurement of corporate performance, innovative instruments, namely the Balanced Scorecard or balanced evaluation board, is a basic framework for public management and, in particular, for government of public economic entity?