OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY
The main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making...
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| Format: | Article |
| Language: | English |
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Universitatea din Craiova
2015-10-01
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| Series: | Annals of the University of Craiova: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://feaa.ucv.ro/annals/v1_2015/5%20-%20ICOnEC_2015_Ionescu%20Ion.pdf |
| _version_ | 1819178217680928768 |
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| author | Ion Ionescu |
| author_facet | Ion Ionescu |
| author_sort | Ion Ionescu |
| collection | DOAJ |
| description | The main purpose of this research is to present a way for
organizing the accountancy under the conditions of applying the method of
standard costs, such that to allow both the registration of standard and
effective costs and the separate registration of the deviations from standard
costs. Making some pertinent and performance decisions is mainly influenced
by the quality of the information provided to managers and by the promptitude
they are sent. This desiderate is not possible if using classical methods for
calculating costs, reason for which it is mandatory to organize and implement
a managerial accountancy, based on using a modern method, namely the
method of standard costs. The main implications of this method consist of
establishing a pertinent cost, orientated towards the entity management,
regardless the activity domain where it is implemented. The carried out study
concerns only one of the phases performed for applying the method of
standard cost, respectively the organization of the standard costs
accountancy. |
| first_indexed | 2024-12-22T21:39:03Z |
| format | Article |
| id | doaj.art-e6b61571d8b146448981af94ed09875a |
| institution | Directory Open Access Journal |
| issn | 1843-3723 1223-365X |
| language | English |
| last_indexed | 2024-12-22T21:39:03Z |
| publishDate | 2015-10-01 |
| publisher | Universitatea din Craiova |
| record_format | Article |
| series | Annals of the University of Craiova: Economic Sciences Series |
| spelling | doaj.art-e6b61571d8b146448981af94ed09875a2022-12-21T18:11:39ZengUniversitatea din CraiovaAnnals of the University of Craiova: Economic Sciences Series1843-37231223-365X2015-10-011436371OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCYIon Ionescu0University of Craiova Faculty of Economics and Business Administration Craiova, RomaniaThe main purpose of this research is to present a way for organizing the accountancy under the conditions of applying the method of standard costs, such that to allow both the registration of standard and effective costs and the separate registration of the deviations from standard costs. Making some pertinent and performance decisions is mainly influenced by the quality of the information provided to managers and by the promptitude they are sent. This desiderate is not possible if using classical methods for calculating costs, reason for which it is mandatory to organize and implement a managerial accountancy, based on using a modern method, namely the method of standard costs. The main implications of this method consist of establishing a pertinent cost, orientated towards the entity management, regardless the activity domain where it is implemented. The carried out study concerns only one of the phases performed for applying the method of standard cost, respectively the organization of the standard costs accountancy.http://feaa.ucv.ro/annals/v1_2015/5%20-%20ICOnEC_2015_Ionescu%20Ion.pdfmethod of standard costscosts centerscost of the secondary activitymanagement accountsstandard costs |
| spellingShingle | Ion Ionescu OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY Annals of the University of Craiova: Economic Sciences Series method of standard costs costs centers cost of the secondary activity management accounts standard costs |
| title | OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY |
| title_full | OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY |
| title_fullStr | OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY |
| title_full_unstemmed | OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY |
| title_short | OPINIONSCONCERNINGTHE ORGANIZATIONOF STANDARD COSTS ACCOUNTANCY |
| title_sort | opinionsconcerningthe organizationof standard costs accountancy |
| topic | method of standard costs costs centers cost of the secondary activity management accounts standard costs |
| url | http://feaa.ucv.ro/annals/v1_2015/5%20-%20ICOnEC_2015_Ionescu%20Ion.pdf |
| work_keys_str_mv | AT ionionescu opinionsconcerningtheorganizationofstandardcostsaccountancy |