THE METHOD OF STANDARD COSTING IN PUBLIC MANAGEMENT, A POSSIBLE AND NECESSARY OPTION?

The present article puts forward a work procedure that would apply the principles of the method of standard costing in order to validate the proposals of credit accountants in the process of substantiating and drawing up budget projects at different levels of the central and public administration. The authors plead for the application of a distinct procedure as compared to the one applied at microeconomic level in order to establish “the minimal standard budget” of a public institution.