AN ANALYTICAL FRAMEWORK FOR CEMETERY MANAGEMENT: ECONOMIC AND ORGANISATIONAL PERSPECTIVES IN ITALIAN MUNCIPALITIES
DOI:
https://doi.org/10.36004/nier.es.2025.1-07Keywords:
Management, Cemetery, public sector, public accounting, ItalyAbstract
Cemetery management in Italy is complex and delicate due to the social and cultural aspects involved. Cemeteries can be managed directly by municipalities or private individuals, with varying costs and levels of service. Urbanisation and population ageing increase the pressure on cemeteries, creating planning problems. Current legislation is confusing and often complicated. The pandemic has increased the number of deaths, leading to overcrowding and the need to find solutions. The study, therefore, analyses the various aspects of cemetery management for local administrations. The research focuses on three main questions: which laws and resources manage cemeteries in Italy? What is the financial impact of cemeteries on municipalities' budgets, and which have higher costs? Which new funeral facilities are in development, and how do they affect the organization of funeral spaces? The study, beginning with an international analysis, aims to provide an overview of the current situation and trends in cemetery management, with a particular focus on the economic and innovative effects on Italian municipalities.
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