{"id":22564,"date":"2026-11-09T10:58:50","date_gmt":"2026-11-09T10:58:50","guid":{"rendered":"https:\/\/www.duransindreu.com\/?p=22564"},"modified":"2026-11-09T11:43:44","modified_gmt":"2026-11-09T11:43:44","slug":"estudio-costes-publicos","status":"publish","type":"post","link":"https:\/\/www.duransindreu.com\/ca\/estudio-costes-publicos\/","title":{"rendered":"Quant costa realment prestar un servei p\u00fablic? La import\u00e0ncia d\u2019un bon estudi de costos"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22564\" class=\"elementor elementor-22564 elementor-22563\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-7d26b7b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"7d26b7b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f1e9638\" data-id=\"f1e9638\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a439f40 elementor-widget elementor-widget-text-editor\" data-id=\"a439f40\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>Quant costa realment prestar un servei p\u00fablic? La import\u00e0ncia d\u2019un bon estudi de costos<\/strong><\/h2>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-33730a1 elementor-widget elementor-widget-text-editor\" data-id=\"33730a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Con\u00e8ixer quant costa realment prestar un servei p\u00fablic pot semblar, a priori, una q\u00fcesti\u00f3 relativament senzilla. Al cap i a la fi, les administracions disposen d\u2019un pressupost, d\u2019una comptabilitat i d\u2019informaci\u00f3 sobre les despeses que suporten. Tanmateix, <strong>con\u00e8ixer quant es gasta no \u00e9s necess\u00e0riament el mateix que saber quant costa realment prestar un servei<\/strong>.<\/p><p>Aquesta difer\u00e8ncia \u00e9s especialment rellevant en Ajuntaments, Mancomunitats, Consorcis, Consells Comarcals i altres entitats del sector p\u00fablic que gestionen diversos serveis, comparteixen recursos humans i materials o es financen mitjan\u00e7ant aportacions de diferents administracions, taxes, preus p\u00fablics, subvencions o altres fonts d\u2019ingressos.<\/p><p>En aquests casos, disposar d\u2019un bon estudi de costos permet anar m\u00e9s enll\u00e0 de la informaci\u00f3 pressupost\u00e0ria i comptable i respondre algunes preguntes essencials: <strong>quin \u00e9s el cost real de cada servei?, com es distribueixen els costos comuns?, qui els est\u00e0 finan\u00e7ant?, i els criteris utilitzats per repartir-ne el finan\u00e7ament responen realment a la forma en qu\u00e8 es presta el servei?<\/strong><\/p><h3><strong>De la despesa comptable al cost real del servei<\/strong><\/h3><p>El primer pas \u00e9s diferenciar dos conceptes que sovint es poden confondre: despesa i cost.<\/p><p>La comptabilitat permet identificar les despeses que suporta una entitat durant un exercici. Per\u00f2 determinar el cost d\u2019un servei exigeix anar un pas m\u00e9s enll\u00e0 i <strong>identificar quins recursos consumeix realment aquell servei i en quina proporci\u00f3<\/strong>.<\/p><p>Alguns costos s\u00f3n relativament senzills d\u2019assignar. S\u00f3n els anomenats <strong>costos directes <\/strong><em>(despeses directament atribu\u00efbles a un servei)<\/em>: personal dedicat espec\u00edficament al servei, materials, consums, contractacions externes, manteniments o qualsevol altra despesa directament vinculada a la seva prestaci\u00f3.<\/p><p>La dificultat apareix, habitualment, amb els <strong>costos indirectes o d\u2019estructura <\/strong><em>(despeses generals que han de repartir-se entre diversos serveis mitjan\u00e7ant criteris objectius).<\/em><\/p><p>Una mateixa administraci\u00f3 pot disposar de serveis d\u2019administraci\u00f3, recursos humans, inform\u00e0tica, direcci\u00f3, intervenci\u00f3, instal\u00b7lacions o altres recursos comuns que donen suport simult\u00e0niament a diferents activitats. Si aquests costos no s\u2019imputen adequadament, podem obtenir una visi\u00f3 incompleta del cost real de cadascun dels serveis.<\/p><p>Per tant, un estudi de costos no ha de limitar-se a recopilar informaci\u00f3 comptable; ha de permetre <strong>transformar aquesta informaci\u00f3 en un model que representi adequadament la realitat econ\u00f2mica i operativa de l\u2019entitat<\/strong>.<\/p><h3><strong>La clau no \u00e9s nom\u00e9s identificar els costos, sin\u00f3 imputar-los correctament<\/strong><\/h3><p>Probablement, una de les parts m\u00e9s importants d\u2019un estudi de costos \u00e9s determinar els <strong>criteris d\u2019imputaci\u00f3 o drivers<\/strong> que permeten distribuir els costos compartits entre els diferents serveis.<\/p><p>No existeix necess\u00e0riament un \u00fanic criteri v\u00e0lid per a tots els casos.<\/p><p>En funci\u00f3 de la naturalesa del servei, es poden utilitzar indicadors com ara les hores de dedicaci\u00f3 del personal, el nombre d\u2019usuaris, la poblaci\u00f3 atesa, el nombre d\u2019expedients gestionats, la superf\u00edcie ocupada, els consums, el volum d\u2019activitat o altres variables representatives.<\/p><p>L\u2019objectiu \u00e9s que el criteri escollit tingui una <strong>relaci\u00f3 raonable i justificable amb el consum de recursos que genera cada activitat<\/strong>.<\/p><p>Imaginem, per exemple, una Entitat Supramunicipal que presta diferents serveis als municipis que la integren. Distribuir tots els costos exclusivament en funci\u00f3 de la poblaci\u00f3 podria ser senzill, per\u00f2 no necess\u00e0riament reflectiria la realitat si alguns serveis depenen m\u00e9s del nombre d\u2019usuaris, de la intensitat del servei, de la zona geogr\u00e0fica on es presta o del volum efectiu d\u2019activitat.<\/p><p>La simplicitat dels criteris de repartiment de costos, amb un prorrateig basat en indicadors clau, \u00e9s important, per\u00f2 tamb\u00e9 ho s\u00f3n la seva <strong>objectivitat, tra\u00e7abilitat i capacitat per representar la realitat operativa<\/strong>.<\/p><h3><strong>Del cost a les fonts de finan\u00e7ament<\/strong><\/h3><p>Determinar quant costa cada servei \u00e9s nom\u00e9s una part de l\u2019an\u00e0lisi.<\/p><p>El seg\u00fcent pas consisteix a identificar <strong>com s\u2019est\u00e0 finan\u00e7ant aquest cost<\/strong>.<\/p><p>Un mateix servei pot obtenir recursos de fonts molt diverses: aportacions municipals, transfer\u00e8ncies d\u2019altres administracions, subvencions, taxes, preus p\u00fablics, convenis, ingressos vinculats a l\u2019activitat o altres mecanismes de finan\u00e7ament.<\/p><p><strong>Relacionar els costos amb els ingressos permet obtenir una fotografia molt m\u00e9s completa: <\/strong>podem determinar quin percentatge del cost d\u2019un servei es troba cobert per finan\u00e7ament extern, quina part assumeix directament l\u2019entitat, si existeixen d\u00e8ficits o super\u00e0vits estructurals i, especialment, <strong>si el sistema actual de finan\u00e7ament continua sent coherent amb la realitat del servei<\/strong>.<\/p><p>Aquesta an\u00e0lisi resulta especialment \u00fatil quan els serveis han evolucionat amb el temps, s\u2019han incorporat noves activitats o nous Municipis, han canviat els recursos necessaris per prestar-los o s\u2019han mantingut criteris de distribuci\u00f3 establerts anys enrere que ja no representen adequadament la situaci\u00f3 actual.<\/p><h3><strong>Quan cal revisar les quotes?<\/strong><\/h3><p>En Mancomunitats, Consorcis i altres formes de cooperaci\u00f3 entre administracions, l\u2019estudi de costos t\u00e9 una aplicaci\u00f3 pr\u00e0ctica immediata: <strong>revisar el sistema d\u2019aportacions o quotes dels seus membres<\/strong>.<\/p><p>U n sistema de quotes que funcionava adequadament en el moment de la seva definici\u00f3 pot generar inefici\u00e8ncies o asimetries si varien la dimensi\u00f3 dels municipis, el nombre d\u2019usuaris, els costos de personal o les subvencions rebudes.<\/p><p>En aquests sup\u00f2sits, l\u2019objectiu no hauria de ser simplement redistribuir els costos, sin\u00f3 <strong>construir un model de finan\u00e7ament objectiu, comprensible i justificable<\/strong>.<\/p><p>Aix\u00f2 implica analitzar separadament els diferents serveis, determinar el seu cost, identificar les fonts de finan\u00e7ament espec\u00edfiques i establir quina part ha de ser objecte de distribuci\u00f3. Nom\u00e9s aleshores es poden definir els criteris m\u00e9s adequats per calcular les aportacions de cadascun dels agents implicats.<\/p><p>L\u2019an\u00e0lisi, a m\u00e9s, permet simular diferents alternatives abans d\u2019implantar-les i con\u00e8ixer quin impacte tindria cada sistema sobre els diferents membres.<\/p><p>Aquest exercici de simulaci\u00f3 \u00e9s especialment important. <strong>Un bon model de costos no nom\u00e9s ha d\u2019explicar el passat, sin\u00f3 que ha de servir per prendre decisions de futur de cara a canviar el model de revisi\u00f3 de les quotes aportades.<\/strong><\/p><h3><strong>Una eina per a la presa de decisions<\/strong><\/h3><p>L\u2019inter\u00e8s d\u2019un estudi de costos va, per tant, molt m\u00e9s enll\u00e0 del compliment d\u2019una formalitat comptable o administrativa.<\/p><p>Disposar d\u2019informaci\u00f3 fiable sobre els costos permet a les entitats p\u00fabliques:<\/p><ul><li>Identificar el cost real dels diferents serveis i quines activitats consumeixen m\u00e9s recursos.<\/li><li>Detectar desviacions o inefici\u00e8ncies operatives.<\/li><li>Analitzar el grau de cobertura dels costos mitjan\u00e7ant les diferents fonts d\u2019ingressos.<\/li><li>Redefinir ordenances fiscals, preus p\u00fablics i convenis sobre bases t\u00e8cniques s\u00f2lides.<\/li><li>Simular l\u2019impacte de possibles canvis.<\/li><li>Definir sistemes de quotes o aportacions m\u00e9s ajustats a la realitat operativa.<\/li><li>Millorar la planificaci\u00f3 pressupost\u00e0ria i la seguretat jur\u00eddica de les decisions adoptades.<\/li><\/ul><p>Perqu\u00e8 aquest exercici sigui realment \u00fatil, el model ha de reunir quatre recondicions: ser<strong> objectiu, comprensible, tra\u00e7able i actualitzable<\/strong>.<\/p><p>No hauria de convertir-se en un c\u00e0lcul complex que nom\u00e9s pugui interpretar qui el va elaborar. L\u2019objectiu final \u00e9s dotar l\u2019entitat d\u2019una eina de gesti\u00f3 pr\u00f2pia que pugui sintonitzar-se a mesura que canvi\u00efn les circumst\u00e0ncies.<\/p><h3><strong>Conclusi\u00f3: saber qu\u00e8 costa per poder decidir millor<\/strong><\/h3><p>Les administracions p\u00fabliques disposen cada vegada de m\u00e9s informaci\u00f3. El repte \u00e9s transformar-la en informaci\u00f3 \u00fatil per a la gesti\u00f3.<\/p><p>Con\u00e8ixer amb rigor el cost dels serveis permet objectivar decisions que, d\u2019altra manera, poden basar-se en criteris hist\u00f2rics o aproximacions desfasades que han deixat de reflectir la realitat economicofinancera.<\/p><p><strong>No es tracta nom\u00e9s de saber quant es gasta, sin\u00f3 de saber qu\u00e8 costa realment cada servei, per qu\u00e8 costa el que costa, qui l\u2019est\u00e0 finan\u00e7ant i com s\u2019hauria de repartir aquest finan\u00e7ament de manera equitativa, sostenible i transparent.<\/strong><\/p><p>Quan aquestes preguntes tenen una resposta clara, l\u2019estudi de costos deixa de ser un simple exercici comptable i es converteix en una <strong>veritable eina de gesti\u00f3 i de presa de decisions al servei de les administracions p\u00fabliques<\/strong>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-05fdf9d elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"05fdf9d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bde15a8 elementor-widget elementor-widget-text-editor\" data-id=\"bde15a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3>Dubtes m\u00e9s habituals\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b798cdb elementor-widget elementor-widget-toggle\" data-id=\"b798cdb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1921\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1921\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quina difer\u00e8ncia hi ha entre despesa i cost d\u2019un servei p\u00fablic?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1921\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1921\"><p dir=\"ltr\">La despesa \u00e9s la informaci\u00f3 que recull la comptabilitat durant un exercici. El cost va m\u00e9s enll\u00e0: identifica quins recursos consumeix realment un servei i en quina proporci\u00f3, incloent-hi tamb\u00e9 els costos indirectes o d\u2019estructura.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1922\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1922\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quan conv\u00e9 revisar el sistema de quotes d\u2019una mancomunitat o consorci?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1922\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1922\"><p dir=\"ltr\">Quan han canviat circumst\u00e0ncies com la dimensi\u00f3 dels municipis, el nombre d\u2019usuaris, els costos de personal o les subvencions rebudes, de manera que el criteri de repartiment original ja no reflecteix la realitat operativa del servei.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1923\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1923\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-chevron-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-chevron-down\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Quins requisits ha de complir un bon estudi de costos p\u00fablics?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1923\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1923\"><p dir=\"ltr\">Ha de ser objectiu, comprensible, tra\u00e7able i actualitzable, de manera que serveixi com a eina de gesti\u00f3 i no nom\u00e9s com un exercici comptable puntual.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b9dad4 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"6b9dad4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-66b08c6 elementor-widget elementor-widget-text-editor\" data-id=\"66b08c6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h3><strong>M\u00e9s informaci\u00f3<\/strong><\/h3><p dir=\"ltr\">La teva entitat necessita revisar el cost real dels seus serveis o el sistema de quotes entre els seus membres? A <strong>Dur\u00e1n-Sindreu<\/strong> podem ajudar-te a dissenyar un model de costos objectiu i adaptat a la teva realitat. Contacta amb el nostre equip per a m\u00e9s informaci\u00f3.<\/p><h3 dir=\"ltr\" aria-level=\"5\">\u00a0<\/h3>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-d0d2bbb elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"d0d2bbb\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-de73e53\" data-id=\"de73e53\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-c71d00f elementor-author-box--layout-image-left elementor-author-box--align-left elementor-author-box--image-valign-top elementor-widget__width-initial elementor-widget elementor-widget-author-box\" data-id=\"c71d00f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/fausto-di-pasquale\/\" target=\"_blank\" class=\"elementor-author-box__avatar\">\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/www.duransindreu.com\/wp-content\/uploads\/2026\/02\/Fausto-di-Pasquale-300x300-1.png\" alt=\"Picture of Fausto di Pasquale\" loading=\"lazy\">\n\t\t\t\t<\/a>\n\t\t\t\n\t\t\t<div class=\"elementor-author-box__text\">\n\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.duransindreu.com\/ca\/fausto-di-pasquale\/\" target=\"_blank\">\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\n\t\t\t\t\t\t\tFausto di Pasquale\t\t\t\t\t\t<\/h4>\n\t\t\t\t\t<\/a>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\n\t\t\t\t\t\t<p>Fausto Di Pasquale, \u00e9s el Soci de l\u2019\u00e0rea de Consultoria Financera del despatx i presta assessorament economicofinancer a entitats p\u00fabliques i privades de diversos sectors.<\/p>\n\t\t\t\t\t<\/div>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<a class=\"elementor-author-box__button elementor-button elementor-size-xs\" href=\"https:\/\/www.duransindreu.com\/ca\/fausto-di-pasquale\/\">\n\t\t\t\t\t\tContactar\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-fb25e6d elementor-widget elementor-widget-spacer\" data-id=\"fb25e6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-43a4728 elementor-widget elementor-widget-spacer\" data-id=\"43a4728\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Quant costa realment prestar un servei p\u00fablic? La import\u00e0ncia d\u2019un bon estudi de costos Con\u00e8ixer quant costa realment prestar un servei p\u00fablic pot semblar, a priori, una q\u00fcesti\u00f3 relativament senzilla. Al cap i a la fi, les administracions disposen d\u2019un pressupost, d\u2019una comptabilitat i d\u2019informaci\u00f3 sobre les despeses que suporten. Tanmateix, con\u00e8ixer quant es gasta [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":22590,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_eb_attr":"","_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","footnotes":""},"categories":[62],"tags":[],"class_list":["post-22564","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Estudio de costes p\u00fablicos: clave en administraciones<\/title>\n<meta name=\"description\" content=\"Un estudi de costos p\u00fablics revela el cost real de cada servei en ajuntaments, mancomunitats i consorcis. 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