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Computation and analysis of deviations from cost reports

Author

Listed:
  • Vasile Bleotu

    (Dimitrie Cantemir Christian University, Faculty of Finance, Banking and Accounting, Bucharest, Romania)

Abstract

Cost calculation proves to be a management tool that has become indispensable for any type of organization, but especially those in industrial production. Thus, to cope with the market economy, companies must organize cost calculation showing primarily the consumption of resources, but providing information outlining the inadequacies of conducting production activities. In this regard use of a standard cost calculation allows company management to identify, monitor and report deviations from standard design and can make decisions based information for efficient production flow.

Suggested Citation

  • Vasile Bleotu, 2011. "Computation and analysis of deviations from cost reports," The Annals of Dimitrie Cantemir Christian University. Economy, Commerce and Tourism Series, Faculty of Management in Tourism and Commerce Bucharest, "Dimitrie Cantemir" Christian University, Bucharest, Romania, vol. 3(1), pages 55-62, June.
    • Handle: RePEc:dcc:adcect:v:3:y:2011:i:1:p:55-62
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    More about this item

    Keywords

    standard cost; accounting; deviations;
    All these keywords.

    JEL classification:

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

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