Sistemi di misurazione economica e di performance per le aziende non profit. Il caso dell’Istituto Nazionale della Previdenza Sociale

[Autom. eng. transl.] The contribution deepens the contribution provided by the system of indicators as benchmarks in non-profit companies able to determine the convenience of management and the survival conditions of the same corporate body in the face of the absence of income as a valid performance indicator. The experience of the National Social Security Institute represents a significant and reproducible example of needs diagnosis, design of solutions and application of tools whose knowledge could be of a direction in the "tailor-made" elaboration of a type-path suitable for a non-profit company able to satisfy both internal planning and government requirements as well as external communication needs.