文章基本信息

标题：ANALYSIS OF THE DEVIATIONS FROM STANDARD COSTS AND INFORMATION USE AT THE COMPANY MANAGEMENT LEVEL
本地全文：下载
作者：Ţaicu Marian ; Criveanu Maria
期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2013
期号：2
页码：281-286
语种：English
出版社：Academica Brâncuşi
摘要：The analysis of the deviations from standard costs may be a source of valuable information for the company management.Introducing the deviations from standard costs in the performance reports would provide better accuracy for the process of performance assessment.By analyzing the deviations and establishing the responsibilities,the manager could take corrective measures that would lead to achieving the target performance.Due to this analysis,the target performance levels mat be revised and reassessed.This article aims at proposing solutions for monitoring and interpreting the deviations.
关键词：standard cost;deviations;analysis;decision;management