Standard Costing System - a management tool by deviations
Standard Costing System nowadays serves as a reliable tool to control and manage production costs. This article studies the theoretical and practical-applied aspects related to its use. The different types of standard cost are examined and a model for applying it is developed. Particular attention i...
Збережено в:
| Дата: | 2016 |
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| Автор: | |
| Формат: | Стаття |
| Мова: | English |
| Опубліковано: |
Інститут економіки промисловості НАН України
2016
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| Назва видання: | Економічний вісник Донбасу |
| Теми: | |
| Онлайн доступ: | http://dspace.nbuv.gov.ua/handle/123456789/114903 |
| Теги: |
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| Назва журналу: | Digital Library of Periodicals of National Academy of Sciences of Ukraine |
| Цитувати: | Standard Costing System - a management tool by deviations / R. Simeonova // Економічний вісник Донбасу. — 2016. — № 4 (46). — С. 70–74. — Бібліогр.: 2 назв. — англ. |
Репозитарії
Digital Library of Periodicals of National Academy of Sciences of Ukraine| Резюме: | Standard Costing System nowadays serves as a reliable tool to control and manage production costs. This article studies the theoretical and practical-applied aspects related to its use. The different types of standard cost are examined and a model for applying it is developed. Particular attention is paid to the deviations in the Standard Costing System, and these are classified according to their nature. Formulas for analysis of the deviations are proposed. Their application is illustrated with suitable examples. The importance of standard prices and some difficulties relating to their use is shown. |
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