The Standard Single Cost Method And The Efficiency Of Industrial Companies’ Management
This article briefly describes the premises for the application of the standard direct cost calculation method in industry, the standard single cost calculation method, the stages of standard cost calculation per product and the calculation methods of standards per product. It also briefly underlines the possibilities of cost calculation and monitoring of deviation of the costs of raw materials and other materials as compared to the pre-established standard costs.
Volume (Year): 27 (2008(XVIII))
Issue (Month): 2(36) (December)
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