POSSIBILITIES OF OPERATIONAL PURSUIT OF RECALCULATED COSTS (PREVIOUSLY ESTABLISHED, STANDARD) WITHIN THE FIELD OF MANAGEMENT

Camelia Obreja
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Camelia Obreja: University „Valahia“ of Targoviste, Romania

The Annals of the "Stefan cel Mare" University of Suceava. Fascicle of The Faculty of Economics and Public Administration, 2008, vol. 8, issue 1(8), 170-178

Abstract: The standard costs method it places the cost control directly to economic processes executives, whose administration bookkeeping supplies them predictions about deflections just in time. The standard cost method stands, simultaneous, at the root of decision substantiating and optimizing and it simplifies the evaluation work in the course of production. The standard costs can be taken into consideration by establishing the products sale prices. The rigidity of standards constitutes one of the standard -cost method limits due to the fact that while the entity and the environment in which its activity takes place is evolving continuously, the standards are reviewed discontinuously, on the other way, they are submitted to the reviewing operations any time it is needed.

Keywords: standard; calculation article; negative deviations; positive deviations; costs; value deviations; quantity deviations; fixed costs; variable costs. (search for similar items in EconPapers)
Date: 2008
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