文章基本信息

标题：METHOD STANDARD ? COST IN THE VARIANT UNIQUE STANDARD - COST, DIRECTION OF PERFECTION OF THE CALCULATION OF COSTS IN THE INDUSTRY OF BUILDING MACHINES
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作者：Alin Nioata ; Florin Ciofu
期刊名称：Constantin Brancusi University's Annals, Letters and Social Sciences Serie
印刷版ISSN：1844-6051
出版年度：2008
期号：2
出版社：Academica Brancusi Publisher
摘要：The main purpose of improving and varying cost calculation methods in the machine building industry is to make them more operational and efficient in supplying the information necessary to the management in taking its decisions. The present cost calculation methods used in the machine building plants – global method and the method per orders – by which a historical cost is determined a posteriori used in deducting and post factum justification of manufacturing expenses does not offer the management the possibility to fully satisfy its need for information. We are talking about a change of conception in applying certain systems, methods and work techniques, according to the needs of efficient administration of production and the plant seen as a whole. The standard-cost method best answers to the needs of the effective management of the value side of the manufacturing process and raising economic efficiency. We consider that, in the machine building industry, these objectives can be achieved by using the standard - sole cost alternative of the standard-cost method