期刊名称：Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
印刷版ISSN：1844-7007
出版年度：2020
期号：5
页码：62-77
语种：English
出版社：Academica Brâncuşi
摘要：The operative knowledge of the evolutions related to the cost of production allows the management to take timely measures of correction and recovery, also allows establishing some medium and long term strategies, starting from the reports based on management accounting. Objectives can be set, material resources, human resources, technologies used in production, time resources needed for current operations can be better managed, and also can develop plans to improve the recent activity. The purpose of the paper is to analyze the possibility of applying the standard cost method in the managerial accounting of an entity operating in the public catering sector. The specifics of organizing the production in such an economic entity requires the identification of an efficient management accounting organizing method in controlling economic processes and supporting managerial decisions. The obtained results underline the fact that the standard-cost method determines advantages for the small economic entity analyzed, such as the anticipation of the costs of the programmed production; the expectation of scheduled production costs; the value of deviations from the standard cost, by cost categories and by product categories; efficient monthly control of the real cost of production, etc.
