262 Int. J. Healthcare Technology and Management, Vol. 10, Nos. 4/5, 2009 Copyright © 2009 Inderscience Enterprises Ltd. Cost accounting in teaching hospitals: an application in a surgery unit Lorella Cannavacciuolo* and Cristina Ponsiglione Department of Business and Managerial Engineering, University of Naples Federico II, P.le Tecchio 80, 80125, Naples, Italy E-mail: lorella.cannavacciuolo@unina.it E-mail: cristina.ponsiglione@unina.it *Corresponding author Roberto Delfino Azienda Ospedaliera Universitaria Federico II, Via Pansini 5, 80100 Naples, Italy E-mail: roberto.delfino@unina.it Abstract: The Italian Healthcare National System is involved in a deep process of change aimed at diffusing managerial techniques used in the private sector to public administrations. In this context, an extensive literature on healthcare planning and control systems (PCSs) is growing. PCSs are characterised by a complex architecture made up of three elements: the process infrastructure, the organisational infrastructure and the technical infrastructure. In this paper, we focus on the technical infrastructure and, in particular, on the logic of cost accounting in teaching hospitals. The paper presents a case study on the allocation of surgery unit costs on final cost centres that use its services. The proposed application is part of a wider project involving the Azienda Ospedaliera Universitaria Federico II (AOU Federico II) and the Department of Business and Managerial Engineering at University of Naples Federico II. The project aims at implementing a cost accounting system in AOU Federico II. In addition to the allocation model, the paper offers some observations derived from the case study and on the importance of integration among the infrastructures of PCS. Keywords: cost accounting system; planning and control system; surgery unit; teaching hospitals. Reference to this paper should be made as follows: Cannavacciuolo, L., Ponsiglione, C. and Delfino, R. (2009) ‘Cost accounting in teaching hospitals: an application in a surgery unit’, Int. J. Healthcare Technology and Management, Vol. 10, Nos. 4/5, pp.262–276. Biographical notes: Lorella Cannavacciuolo, PhD in economic and managerial engineering, carries out her research activity with Department of Business and Managerial Engineering at the University of Naples Federico II. One of her research interests is Planning and Control Systems (PCSs) with a particular attention towards design and implementation of PCSs in healthcare public institutions, such as hospitals and local healthcare delivery structures. Since 2001, she has taken part in several projects about PCSs in healthcare public