{"id":38017,"date":"2025-04-30T23:00:00","date_gmt":"2025-04-30T21:00:00","guid":{"rendered":"https:\/\/www.efk.admin.ch\/?post_type=audit&#038;p=38017"},"modified":"2025-09-05T08:43:56","modified_gmt":"2025-09-05T06:43:56","slug":"modello-di-contabilita-analitica","status":"publish","type":"audit","link":"https:\/\/www.efk.admin.ch\/it\/verifica\/modello-di-contabilita-analitica\/","title":{"rendered":"Modello di contabilit\u00e0 analitica"},"content":{"rendered":"\n<p>La Posta Svizzera (Posta) \u00e8 una societ\u00e0 anonima di diritto speciale di propriet\u00e0 della Confederazione. Nel 2023 ha realizzato una cifra d\u2019affari di 7072 milioni di franchi e un utile al lordo degli interessi e delle imposte (EBIT) pari a 323 milioni di franchi. La legge sulle poste (LPO) e la relativa ordinanza (OPO) le attribuiscono i mandati di servizio universale nei settori dei servizi postali e del traffico dei pagamenti. Secondo la LPO, la Posta ha il diritto esclusivo di trasportare lettere fino a 50 grammi. L\u2019eccedenza dei ricavi (utile) derivante dal monopolio sulle lettere pu\u00f2 essere utilizzata per coprire i costi nell\u2019ambito del servizio universale. Per le prestazioni che non riguardano il servizio universale, la Posta \u00e8 tenuta a rispettare il divieto di sovvenzionamento trasversale.<br><br>Il Controllo federale delle finanze (CDF) ha valutato se il modello di contabilit\u00e0 analitica della Posta \u00e8 strutturato e gestito in modo tale da evitare trasferimenti di risultati che potrebbero portare a un sovvenzionamento trasversale vietato.<br><br>Il CDF ha esaminato la contabilit\u00e0 analitica in specifici settori della Posta. Il modello di contabilit\u00e0 analitica per i servizi postali \u00e8 ritenuto idoneo a rispettare le disposizioni legali. La Posta fornisce la prova del rispetto del divieto di sovvenzionamento trasversale conformemente alla legge. Tuttavia, le disposizioni legali sul rispetto del divieto di sovvenzionamento trasversale dovrebbero essere semplificate e basarsi su una prospettiva economico-aziendale.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"767\" src=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-1024x767.jpg\" alt=\"\" class=\"wp-image-38076\" srcset=\"https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-1024x767.jpg 1024w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-300x224.jpg 300w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-768x576.jpg 768w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-1536x1151.jpg 1536w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post-2048x1534.jpg 2048w, https:\/\/www.efk.admin.ch\/wp-content\/uploads\/publikationen\/berichte\/sicherheit_und_umwelt\/verkehr_und_umwelt\/24336\/beitragsbild_die-schweizerische-post.jpg 1828w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"has-text-align-right\">\u00a9 La Posta Svizzera SA<\/p>\n","protected":false},"featured_media":0,"menu_order":0,"template":"","audit_category":[134],"audit_type":[53],"class_list":["post-38017","audit","type-audit","status-publish","hentry","audit_category-trasporti-e-ambiete","audit_type-verifica"],"acf":{"audit_lang":null,"audit_numbers":[{"audit_number":"24336"}],"audit_office":[22742],"audit_office_text":"","audit_date":"20250430","bgo":false,"keywords":"","audit_office_local":"kein"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - 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