Aziende sanitarie pubbliche e performance economico-finanziaria. Dalle sintesi contabili alla valutazione degli equilibri di bilancio

[Autom. eng. transl.] The present work deals with the issue of assessing the cost-effectiveness of management and the economic-financial performance of public health companies, dwelling on the role attributed by the legislator to the information that can be obtained from the financial statement summary. Aware that the structure, the contents and the valuation principles underlying the determination of the financial statements influence the appreciation of the economy, a spatial-temporal examination of the effects produced by the evolution of the accounting regulation for public health companies on the balance sheet summaries is proposed . The contribution also presents the techniques and tools related to the balance sheet analysis that allow for an appreciation of the cost effectiveness to formulate judgments as exhaustive as possible on the corporate balance. To this end, taking into account the specificities of public health companies, the process of constructing the reclassification tables of the summary tables, the financial statement indices and a summary of the interdependence relations between the various dimensions of the company balances is described.