Considerations Regarding Calculation Cost in the Machine Building Industry
The paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and standard computer technology cost although meets...
Main Author: | |
---|---|
Format: | Article |
Language: | English |
Published: |
University of Bacău
2010-12-01
|
Series: | Studies and Scientific Researches: Economics Edition |
Subjects: | |
Online Access: | http://sceco.ub.ro/index.php/SCECO/article/view/98 |
_version_ | 1818037553570250752 |
---|---|
author | Gabriela Marian |
author_facet | Gabriela Marian |
author_sort | Gabriela Marian |
collection | DOAJ |
description | The paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and standard computer technology cost although meets the technology requirements, keeps the deficiencies traditional techniques. |
first_indexed | 2024-12-10T07:28:41Z |
format | Article |
id | doaj.art-80855c7e770d4dc8a6b2a2436868b35d |
institution | Directory Open Access Journal |
issn | 2066-561X 2344-1321 |
language | English |
last_indexed | 2024-12-10T07:28:41Z |
publishDate | 2010-12-01 |
publisher | University of Bacău |
record_format | Article |
series | Studies and Scientific Researches: Economics Edition |
spelling | doaj.art-80855c7e770d4dc8a6b2a2436868b35d2022-12-22T01:57:38ZengUniversity of BacăuStudies and Scientific Researches: Economics Edition2066-561X2344-13212010-12-0101510.29358/sceco.v0i15.9898Considerations Regarding Calculation Cost in the Machine Building IndustryGabriela MarianThe paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and standard computer technology cost although meets the technology requirements, keeps the deficiencies traditional techniques.http://sceco.ub.ro/index.php/SCECO/article/view/98diagnosisstandard costdirect costsfixed overhead chargesvariable overhead charges |
spellingShingle | Gabriela Marian Considerations Regarding Calculation Cost in the Machine Building Industry Studies and Scientific Researches: Economics Edition diagnosis standard cost direct costs fixed overhead charges variable overhead charges |
title | Considerations Regarding Calculation Cost in the Machine Building Industry |
title_full | Considerations Regarding Calculation Cost in the Machine Building Industry |
title_fullStr | Considerations Regarding Calculation Cost in the Machine Building Industry |
title_full_unstemmed | Considerations Regarding Calculation Cost in the Machine Building Industry |
title_short | Considerations Regarding Calculation Cost in the Machine Building Industry |
title_sort | considerations regarding calculation cost in the machine building industry |
topic | diagnosis standard cost direct costs fixed overhead charges variable overhead charges |
url | http://sceco.ub.ro/index.php/SCECO/article/view/98 |
work_keys_str_mv | AT gabrielamarian considerationsregardingcalculationcostinthemachinebuildingindustry |