文章基本信息

标题：Computation and Analysis of Deviations from Cost Reports
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作者：Vasile Bleotu
期刊名称：Annals of "Dimitrie Cantemir" Christian University - Economy, Commerce and Tourism Series
电子版ISSN：1842-9459
出版年度：2011
期号：3482
页码：55-62
出版社：ProUniversitaria
摘要：Cost calculation proves to be a management tool that has become indispensable for any type of organization, but especially those in industrial production. Thus, to cope with the market economy, companies must organize cost calculation showing primarily the consumption of resources, but providing information outlining the inadequacies of conducting production activities. In this regard use of a standard cost calculation allows company management to identify, monitor and report deviations from standard design and can make decisions based information for efficient production flow.