文章基本信息

标题：THE METHOD OF STANDARD COSTING IN PUBLIC MANAGEMENT, A POSSIBLE AND NECESSARY OPTION?
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作者：Alexandru, Marian ; Alexandru, Felicia
期刊名称：Theoretical and Applied Economics
印刷版ISSN：1841-8678
电子版ISSN：1844-0029
出版年度：2011
卷号：5(558)(supplement)
期号：5(558)(supplement)
页码：105-109
出版社：Asociatia Generala a Economistilor din Romania - AGER
摘要：The present article puts forward a work procedure that would apply the principles of the method of standard costing in order to validate the proposals of credit accountants in the process of substantiating and drawing up budget projects at different levels of the central and public administration. The authors plead for the application of a distinct procedure as compared to the one applied at microeconomic level in order to establish “the minimal standard budget” of a public institution.
关键词：budget; standard costing; minimal standard budget.