Il reporting per segmenti nei settori del trasporto pubblico locale e della cura della salute. Esperienze a confronto.

This paper examines issues of cost and revenue allocation that arise when segment reporting is carried out in local public transportation and healthcare companies. It also presents reports by segment schemes that can be used by companies operating in the aforementioned sectors. The research was carried out with the qualitative methods of participant observation and document analysis. this study focuses on the-oretical principles that have been derived from experiences carried out in the design and implementation of a segment reporting system in two companies operating in the public transportation and healthcare sectors. The analysis of the issues and solu-tions adopted by the companies observed makes this study strongly linked to reality and management practice. This paper also aims to fill a gap in the literature on re-porting by segments in these two sectors.