Misurazione del costo degli eventi nelle fondazioni liriche e sinfoniche.

The need for a cost measurement system in operatic/orchestral foundations arises as a result of a major reform in regulations. As well as making changes of a legal nature, the reform also introduces management principles which are typical of companies. Careful thought about the special features of an operatic/orchestral foundation’s productive process and output are needed in order to identify the most suitable methodology to measure the costs of the process through which artistic and cultural events are produced and presented. In applying an Activity-Based Costing system to the Accademia Santa Cecilia, the validity of this method of calculating the Academy’s total costs for holding events can be highlighted.