文章基本信息

标题：METODA STANDARD – COST
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作者：Lect. Univ. Drd. Gros (Scorţe) Carmen
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2005
卷号：XIV
页码：458-463
出版社：University of Oradea
摘要：This work is about the standard-cost – problem solved in the frame of S.C. AndaConfexim S.R.L.. To solve the standard-cost problem one should follow these steps: determinating tarrif/hour regarding indirect expencives from production unit; Determinating the standard-cost form from ABC products; realizing comparison array for ABC products; analizing the differences regarding direct expenses of products; analizing the differences regarding indirect expenses.