PARTICULARITIES CONCERNING THE CALCULATION AND ANALYSIS OF DEVIATIONS FROM STANDARD COSTS WITH DIRECT MATERIALS, IN THE ROMANIAN CHARCOAL MINING INDUSTRY

During the production process one should operatively survey pre-established (standard) costs with a view of determining and analyzing deviations as costs are settled at the level of an activity considered to be normal while real activity can display deviations from this. The system of analysis and control of standard costs differs depending on the direct or indirect character of the expenditures. Nevertheless, irrespective of the character of the expenditures, the analysis and control of standard costs have as a goal the determining (calculation) of deviations, namely of the minus or plus differences between real costs and standard costs. The final objective is the finding out of the causes that have determined deviations, the adopting of corrective measures, and the determining of responsibilities. As regards raw materials and direct materials, deviations represent plus or minus differences as a result of: exceeding or disregarding specific consumptions, price changes, and the use of materials having other sizes or quality as compared with the ones envisaged by the budget, etc.