Villani S.; D'Alessio L.; Pica F. - In: Rivista economica del Mezzogiorno (2008) 3-4, pp. 631-666
The issue of standard costs is at the centre of Calderoli Bill (A.C. n. 2105), which shall implement the article 119 of the Italian Constitution. In this respect, it should be noted that in economics several formulations of the abovementioned concept of standard cost have been proposed, all of...