Abstract
The article aims to highlight the main empirical evidence emerged from the project: “Inter-Regional Benchmarking between Nursing Homes”, conducted by CREMS between March 2009 and March 2010. The study involved ten Nursing Homes from five Italian regions, in a complex benchmarking project on the structure of revenues and costs, which culminated in a very detailed comparison of the participants in the survey. Specifically, the subjects of discussion are global results on the entire cost and revenue structure, in relation to beds, and an “in depth” analysis focused on the area of services costs.