Abstract
The performance measurement is a tool created within the private sector and it is fundamental to encourage a higher visibility, transparency and an improvement of the performances, in spite of the unmistakable application difficulties, inside the public institutions. Based on this approach, this study aims to analyse the administrative and health costs, as performance indicator, within hospitals and local health authorities, in Italy, according to a regulatory point of view, through an analysis of the Ministry of health on line database, conerning the last two available years data (2003-2004).