期刊名称：Annales Universitatis Apulensis : Series Oeconomica
印刷版ISSN：1454-9409
出版年度：2007
卷号：1
期号：9
出版社：“1 Decembrie 1918” University of Alba Iulia
摘要：The standard cost method promotes the anticipated calculation of the costs of production and the determination, pursuance and the control of the digressions from the costs of production. The standard costs represent preestablished costs of production on strict scientific basis in the conditions imposed by the technological proceedings used for obtaining the products as well as by the organizational and functional structures of the enterprise, valid in the period taken into account The typical structure of a total cost of production calculated by the standard cost method is made of three main articles of the costs’ calculation, namely: materials, manpower, indirect costs. By applying the standard cost method in the variant unique standard cost in the enterprises from the porcelain industry, the current effective control and the post-effective control offer bigger advantages than in the case of applying the classical methods of costs’ calculation.
关键词：costs; standard cost method; porcelain factory.
