THE COST CALCULATION AND ANALYSIS BY MEANS OF THE STANDARD COST METHOD

Adriana Monica Tegledi
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Adriana Monica Tegledi: PETROLEUM-GAS UNIVERSITY OF PLOIESTI

Annals - Economy Series, 2014, vol. Special, 361-372

Abstract: Originally known as the Estimated Cost System, it has evolved, nowadays being called Standard Cost Accounting. Standard cost calculation method is based on scheduled cost, pre-calculated, set before the start of the manufacturing process itself. This method allows the determination of the elements that influence the amount of costs and their deviations from the predetermined costs.

Keywords: standard; effective cost; pre-calculation; deviations and factors’ influence. (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2014:v:special:p:361-372

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