THE STANDARD SINGLE COST METHOD AND THE EFFICIENCY OF INDUSTRIAL COMPANIES’ MANAGEMENT

Claudiu C. Constantinescu ()
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Claudiu C. Constantinescu: Ecological University of Bucharest

Romanian Journal of Economics, 2008, vol. 27, issue 2(36), 160-184

Abstract: This article briefly describes the premises for the application of the standard direct cost calculation method in industry, the standard single cost calculation method, the stages of standard cost calculation per product and the calculation methods of standards per product. It also briefly underlines the possibilities of cost calculation and monitoring of deviation of the costs of raw materials and other materials as compared to the pre-established standard costs.

Keywords: Calculation method; standard direct cost method; accounting organisation; calculation of deviation (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:ine:journl:v:2:y:2008:i:36:p:160-184

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