Advanced Search
MyIDEAS: Login to save this article or follow this journal

Improvement of Cost Calculation in Constructions – Application of the Standard Cost Method

Contents:

Author Info

  • Adela Breuer
  • Mihaela Lesconi Frumusanu
  • Jeanina Biliana Ciurea
  • Monica Rosu

Abstract

Grace to the analysis of several commercial companies effectively performed “on the field”, we could remark the necessity to change the method of cost calculation, our motivation being related to the simplification of calculations and the reduction of the labour volume, but especially the necessity to know in due time the deviations occurred as well as the causes having led to their apparition. The importance of knowing the deviations in due time results from the very basic characteristics of the constructions execution, i.e. the performance of works during several budgetary years, which leads to the modifications of prices and materials, the introduction of new technologies, and to the performance of open air activities, making the execution of constructions works be influenced by the atmospheric condition. But the most important aspect of knowing the deviations is the correct determination of expenses and their inscribing in the corresponding period, in view of determining the result of the budgetary year. Our proposal for the enhancement of the method of cost calculation in constructions is the application of the standard cost method in the variant “single standard cost”.

Download Info

If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
File URL: http://sceco.ub.ro/DATABASE/repec/pdf/2010/20101504.pdf
Download Restriction: no

Bibliographic Info

Article provided by "Vasile Alecsandri" University of Bacau, Faculty of Economic Sciences in its journal Studies and Scientific Researches. Economics Edition.

Volume (Year): (2010)
Issue (Month): 15 ()
Pages:

as in new window
Handle: RePEc:bac:fsecub:10-15-04

Contact details of provider:
Postal: str. Spiru Haret, nr. 8, cod 600114, Bacău
Phone: 0234/516.345
Fax: 0234/516.345
Email:
Web page: http://fsec.ub.ro/
More information through EDIRC

Related research

Keywords: Construction works; cost calculation; standard cost;

Find related papers by JEL classification:

References

No references listed on IDEAS
You can help add them by filling out this form.

Citations

Lists

This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

Statistics

Access and download statistics

Corrections

When requesting a correction, please mention this item's handle: RePEc:bac:fsecub:10-15-04. See general information about how to correct material in RePEc.

For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Bogdan Nichifor).

If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

If references are entirely missing, you can add them using this form.

If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

Please note that corrections may take a couple of weeks to filter through the various RePEc services.