Towards An Operational And Foreseeable Administration Accounting
Scientific management in the modern enterprise represents an estimated leading, based on a schedule where the decisions are scientifically taken. The reception in time of the information provided by the management bodies to act quickly, should be a prerequisite for any enterprise. Any information that isn’t timely served, loses its value and likewise, from the management may lack an important element to achieve the proposed targets. To develop the foreseeing side of the administration accounting and to furnish in an operative way information regarding the production costs, must be imposed the apparition of a new calculation method based on predetermined costs. The purpose of this article is the identification of the administration accounting classical system boundaries, as well as the need to improve the cost calculation by applying the standard cost method, in order to increase the amount of information provided to firm’s management. Released in the U.S.A. in the early twentieths century, under the name of “estimated cost system”, the method provides information regarding the production costs with a foreseeing and operational character. By applying the unique standard cost method will be removed the shortcomings of current costs methods, being given the advantages that they offer in terms of provided information operability on the irregularities that are arising in the production process and simplifying the costs calculation work. Using standards, the costs are becoming an important part of the indicators system on what are organized and managed the enterprise activities. The operational tracking of irregularities on each calculation item and on causes, at the level of each sector, is achieved with the help of some situations that are spotting out the deviations. In this way, will be made an operative control over the production expenses efficiency respectively over the causes that leads to such deviations and also will be taken decisions to reduce production costs.
Volume (Year): 30 (2011)
Issue (Month): 2(22) (June)
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