Possibilities of operational pursuit of recalculated costs (previously established, standard) within the field of management

Abstract

The standard costs method it places the cost control directly to economic processes executives, who se administration bookkeeping supplies them predictions about deflections just in time. The standard cost method stands, simultaneous, at the root of decision substantiating and optimizing and it simplifies the evaluation work in the course of production. The standard costs can be taken into consideration by establishing the products sale prices.

The rigidity of standards constitutes one of the standard -cost method limits due to the fact that while the entity and the environment in which its activity takes place is evolving continuously, the standards are reviewed discontinuously, on the other way, they are submitted to the reviewing operations any time it is needed.