{"id":100670,"date":"2025-09-11T15:12:11","date_gmt":"2025-09-11T13:12:11","guid":{"rendered":"https:\/\/www.akeron.com\/tarko\/?p=100670"},"modified":"2025-09-11T15:13:04","modified_gmt":"2025-09-11T13:13:04","slug":"competenza-economica-e-oic-23-guida-pratica-per-le-aziende-a-commessa","status":"publish","type":"post","link":"https:\/\/www.akeron.com\/tarko\/competenza-economica-e-oic-23-guida-pratica-per-le-aziende-a-commessa\/","title":{"rendered":"Competenza economica e OIC 23: guida pratica per le aziende a commessa"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"100670\" class=\"elementor elementor-100670\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5bad513 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5bad513\" data-element_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-be42565\" data-id=\"be42565\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-434a0df elementor-widget elementor-widget-text-editor\" data-id=\"434a0df\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-text-editor.elementor-drop-cap-view-stacked .elementor-drop-cap{background-color:#69727d;color:#fff}.elementor-widget-text-editor.elementor-drop-cap-view-framed .elementor-drop-cap{color:#69727d;border:3px solid;background-color:transparent}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap{margin-top:8px}.elementor-widget-text-editor:not(.elementor-drop-cap-view-default) .elementor-drop-cap-letter{width:1em;height:1em}.elementor-widget-text-editor .elementor-drop-cap{float:left;text-align:center;line-height:1;font-size:50px}.elementor-widget-text-editor .elementor-drop-cap-letter{display:inline-block}<\/style>\t\t\t\t<p>Le aziende che operano con <strong>processi a commessa<\/strong> affrontano una sfida cruciale: gestire correttamente costi, ricavi e rimanenze per garantire bilanci trasparenti. Il rispetto del <strong>principio di competenza economica<\/strong> e delle regole previste dall\u2019<strong>OIC 23<\/strong> \u00e8 fondamentale per assicurare veridicit\u00e0 e conformit\u00e0 contabile.<\/p>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8f6eedd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8f6eedd\" data-element_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-342e713\" data-id=\"342e713\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0270c57 elementor-widget elementor-widget-text-editor\" data-id=\"0270c57\" data-element_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<h3>Cos\u2019\u00e8 la competenza economica<\/h3><p>Il principio di competenza economica stabilisce che <strong>costi e ricavi devono essere registrati nel periodo di riferimento<\/strong>, indipendentemente dai flussi finanziari.<\/p><p>Questo significa che il pagamento o l\u2019incasso non determinano la registrazione in bilancio: ci\u00f2 che conta \u00e8 quando il costo o il ricavo \u00e8 maturato.<br \/>\u00c8 una regola prevista dal Codice Civile per garantire un\u2019immagine fedele dell\u2019andamento dell\u2019impresa.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8c505aa elementor-widget elementor-widget-text-editor\" data-id=\"8c505aa\" data-element_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<h3>OIC 23: cosa prevede per i lavori in corso su ordinazione<\/h3><p>Per le imprese che lavorano a commessa, l\u2019<strong>OIC 23<\/strong> disciplina la valutazione dei lavori in corso. Il principio individua due criteri principali:<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-57061cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"57061cd\" data-element_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-50 elementor-inner-column elementor-element elementor-element-30ca16d\" data-id=\"30ca16d\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3a20131 elementor-widget elementor-widget-text-editor\" data-id=\"3a20131\" data-element_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<p><strong> Criterio della commessa completata<\/strong><\/p><p>I ricavi vengono rilevati solo a copertura dei costi sostenuti, senza margini anticipati.<br \/>Ideale per commesse di breve durata (entro 12 mesi).<\/p>\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-7fbea28\" data-id=\"7fbea28\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7344093 elementor-widget elementor-widget-text-editor\" data-id=\"7344093\" data-element_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<p><strong>Criterio della percentuale di completamento<\/strong><\/p><p>I ricavi sono calcolati in base all\u2019avanzamento tecnico o economico della commessa, mettendo progressivamente in evidenza anche la marginalit\u00e0.<br \/>Adatto a progetti pluriennali o complessi.<\/p>\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<div class=\"elementor-element elementor-element-475afb9 elementor-widget elementor-widget-text-editor\" data-id=\"475afb9\" data-element_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<h3>Le sfide delle aziende a commessa<\/h3><p>Applicare correttamente l\u2019OIC 23 significa saper gestire in parallelo:<\/p><ul><li>fatturato gi\u00e0 emesso,<\/li><li>costi sostenuti,<\/li><li>costi previsti (baseline e forecast),<\/li><li>SAL tecnici e amministrativi.<\/li><\/ul><p>Una gestione non accurata pu\u00f2 generare squilibri in bilancio, riducendo la trasparenza e aumentando i rischi fiscali e gestionali.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a73849a elementor-widget elementor-widget-text-editor\" data-id=\"a73849a\" data-element_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<h3>Software di gestione commesse: il supporto al principio di competenza<\/h3><p>La complessit\u00e0 di questi calcoli spinge sempre pi\u00f9 imprese a dotarsi di <strong>soluzioni software per la gestione delle commesse<\/strong>. Le piattaforme pi\u00f9 evolute consentono di:<\/p><ul><li>centralizzare costi, ricavi e avanzamenti,<\/li><li>applicare automaticamente i criteri dell\u2019OIC 23,<\/li><li>produrre report chiari e immediati per CFO e responsabili amministrativi,<\/li><li>collegare l\u2019area finance con il project management.<\/li><\/ul><p>In questo modo, la determinazione delle rimanenze diventa un processo fluido e sicuro, a vantaggio della compliance normativa e del controllo di gestione.<br \/><br \/><\/p><p>Per le aziende a commessa, <strong>la competenza economica e l\u2019OIC 23 non sono solo obblighi contabili<\/strong>, ma strumenti di trasparenza e competitivit\u00e0.<\/p><p>Investire in processi chiari e in software integrati significa migliorare l\u2019affidabilit\u00e0 del bilancio, conquistare la fiducia degli stakeholder e costruire basi solide per la crescita aziendale.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8b712f0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8b712f0\" data-element_type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! 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elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-heading-title{padding:0;margin:0;line-height:1}.elementor-widget-heading .elementor-heading-title[class*=elementor-size-]>a{color:inherit;font-size:inherit;line-height:inherit}.elementor-widget-heading .elementor-heading-title.elementor-size-small{font-size:15px}.elementor-widget-heading .elementor-heading-title.elementor-size-medium{font-size:19px}.elementor-widget-heading .elementor-heading-title.elementor-size-large{font-size:29px}.elementor-widget-heading .elementor-heading-title.elementor-size-xl{font-size:39px}.elementor-widget-heading .elementor-heading-title.elementor-size-xxl{font-size:59px}<\/style><h3 class=\"elementor-heading-title elementor-size-default\">Vuoi saperne di pi\u00f9?<\/h3>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-739174f elementor-widget elementor-widget-spacer\" data-id=\"739174f\" data-element_type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-column .elementor-spacer-inner{height:var(--spacer-size)}.e-con{--container-widget-width:100%}.e-con-inner>.elementor-widget-spacer,.e-con>.elementor-widget-spacer{width:var(--container-widget-width,var(--spacer-size));--align-self:var(--container-widget-align-self,initial);--flex-shrink:0}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container,.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer,.e-con>.elementor-widget-spacer>.elementor-widget-container,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer{height:100%}.e-con-inner>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner,.e-con>.elementor-widget-spacer>.elementor-widget-container>.elementor-spacer>.elementor-spacer-inner{height:var(--container-widget-height,var(--spacer-size))}<\/style>\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<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-cc01860 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"cc01860\" data-element_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-50 elementor-inner-column elementor-element elementor-element-2231479\" data-id=\"2231479\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-740cad8 elementor-widget elementor-widget-image\" data-id=\"740cad8\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<style>\/*! elementor - v3.15.0 - 20-08-2023 *\/\n.elementor-widget-image{text-align:center}.elementor-widget-image a{display:inline-block}.elementor-widget-image a img[src$=\".svg\"]{width:48px}.elementor-widget-image img{vertical-align:middle;display:inline-block}<\/style>\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"444\" src=\"https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-1024x568.jpg\" class=\"attachment-large size-large wp-image-95120\" alt=\"\" srcset=\"https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-1024x568.jpg 1024w, https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-300x166.jpg 300w, https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-768x426.jpg 768w, https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-1536x851.jpg 1536w, https:\/\/www.akeron.com\/tarko\/wp-content\/uploads\/sites\/3\/2025\/05\/Competenza-economica-e-OIC23-2048x1135.jpg 2048w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\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<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-953e603\" data-id=\"953e603\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6f558d9 elementor-widget elementor-widget-text-editor\" data-id=\"6f558d9\" data-element_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<p><strong>WEBINAR ON DEMAND<\/strong><\/p><p>In questo webinar approfondiremo i criteri per la\u00a0<strong>rilevazione, classificazione e valutazione<\/strong>\u00a0dei lavori in corso su ordinazione, con focus sulle informazioni da fornire in nota integrativa.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0b98cd0 elementor-widget elementor-widget-button\" data-id=\"0b98cd0\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.akeron.com\/tarko\/webinar\/competenza-economica-e-oic-23\/\" target=\"_blank\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-text\">Guarda ora<\/span>\n\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\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\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Le aziende che operano con processi a commessa affrontano una sfida cruciale: gestire correttamente costi, ricavi e rimanenze per garantire bilanci trasparenti. Il rispetto del principio di competenza economica e delle regole previste dall\u2019OIC 23 \u00e8 fondamentale per assicurare veridicit\u00e0 e conformit\u00e0 contabile. Cos\u2019\u00e8 la competenza economica Il principio di competenza economica stabilisce che costi [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":100678,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[124,1],"tags":[],"post_folder":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Competenza economica e OIC 23: guida pratica per le aziende a commessa - Tarko Software Platform<\/title>\n<meta name=\"description\" content=\"Scopri come applicare il principio di competenza economica e l\u2019OIC 23 nella gestione delle commesse. 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