标题：THE STANDARD-COST METHOD IN THE VARIANT STANDARD-UNIQUE COST, DIRECTION OF IMPROVEMENT OF THE BOOKKEEPING AND OF THE COST CALCULATION IN THE BREAD MANUFACTURE
期刊名称：Annals of the University of Oradea : Economic Science
印刷版ISSN：1222-569X
电子版ISSN：1582-5450
出版年度：2009
卷号：XVIII
期号：03
出版社：University of Oradea
摘要：The standard-cost method makes part of the category of methods of previsional calculation and of efficient
follow-up of the production process which allows the establishment of the production costs with
anticipation regarding the beginning of the production process and the achievement of the budgetary
control of the costs through the determination of the divergence between the real and pre-set costs taking
into account the divergences and their causes in the same time with the development of the production
process.
The standard-cost method is a modern and efficient method for the bread manufacture. This method offers
undeniable advantages in what concerns the operative study and analysis of the production efficiency,
being thus able to accomplish an important function in the leadership of the modern enterprise: it is an
investigation and previsional instrument and it represents a precious means when you have to make a
decision.
关键词：efficient unit cost, standard general cost, divergences, unique standard-cost.
