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 the technology requirements, keeps the deficiencies traditional techniques.

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Year of publication:	2010
Authors:	Marian, Gabriela
Published in:	Studies and Scientific Researches. Economics Edition. - Facultatea de Ştiinţe Economice. - 2010, 15
Publisher:	Facultatea de Ştiinţe Economice
Subject:	Diagnosis \| standard cost \| direct costs \| fixed overhead charges \| variable overhead charges

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Type of publication:	Article
Classification:	M41 - Accounting
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10008470714