Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry
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 plant...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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General Association of Economists from Romania
2006-07-01
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| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: |
http://store.ectap.ro/articole/125.pdf
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| _version_ | 1818285571495165952 |
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| author | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman |
| author_facet | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman |
| author_sort | Cleopatra Sendroiu |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-13T01:10:49Z |
| format | Article |
| id | doaj.art-d1c6a6ff61224972b7cea59fa70c1ac3 |
| institution | Directory Open Access Journal |
| issn | 1841-8678 1844-0029 |
| language | English |
| last_indexed | 2024-12-13T01:10:49Z |
| publishDate | 2006-07-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-d1c6a6ff61224972b7cea59fa70c1ac32022-12-22T00:04:28ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86781844-00292006-07-01XIII718418678Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building IndustryCleopatra Sendroiu0Aureliana Geta Roman1Costantin Roman2 Academia de Studii Economice Bucuresti 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. http://store.ectap.ro/articole/125.pdf machine building industry standard - sole coststandard-cost methodhistorical costeconomic efficiency |
| spellingShingle | Cleopatra Sendroiu Aureliana Geta Roman Costantin Roman Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry Theoretical and Applied Economics machine building industry standard - sole cost standard-cost method historical cost economic efficiency |
| title | Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry |
| title_full | Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry |
| title_fullStr | Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry |
| title_full_unstemmed | Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry |
| title_short | Using Standard-Sole Cost Method for Performance Gestion Accounting and Calculation Cost in the Machine Building Industry |
| title_sort | using standard sole cost method for performance gestion accounting and calculation cost in the machine building industry |
| topic | machine building industry standard - sole cost standard-cost method historical cost economic efficiency |
| url |
http://store.ectap.ro/articole/125.pdf
|
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