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Opinions Concerningthe Organizationof Standard Costs Accountancy

Author

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  • Ion Ionescu

    (University of Craiova Faculty of Economics and Business Administration)

Abstract

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.

Suggested Citation

  • Ion Ionescu, 2015. "Opinions Concerningthe Organizationof Standard Costs Accountancy," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(43), pages 68-75.
    • Handle: RePEc:aio:aucsse:v:1:y:2015:i:43:p:68-75
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    File URL: http://feaa.ucv.ro/AUCSSE/0043v1-005.pdf
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    More about this item

    Keywords

    method of standard costs; costs centers; cost of the secondary activity; management accounts; standard costs;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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