Abstract
The study presented within this paper is part of a wider research project: "Interregional Nursing Homes Benchmarking", realised by CREMS between March 2009 and March 2010, which involved 10 nursing homes within 5 Italian Regions. The paper presents the main empirical results reached using the Activity Based Costing methodology to assess the incontinence management process during a whole day (24 hours). The direct costs of each phase of the processes and the total daily costs were then benchmarked, analysed and discussed.