La valutazione degli investimenti nei processi decisionali delle aziende pubbliche

BUCCELLATO, A. C.;SPANO, A.;ASQUER, A.

2009-01-01

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Abstract

This article aims to investigate the role played by investment evaluation in decision-making processes in public sector organizations. This article argues that investment evaluation can play an important role in both strategic and management control. For instance, evaluation can play a role both before and after the investment decision is made, as well as in monitoring investment implementation. In order to achieve this effect, investment evaluation needs not be confi ned as a mere technical task (in particular, as a matter of applying correct evaluation methods), but it ought to be a component part of the broader managerial control system, and it should be linked to objectives-setting and assessment of results achieved.