The Role of Standard Costs in Cost Management (CROSBI ID 492631)
Prilog sa skupa u zborniku | izvorni znanstveni rad | međunarodna recenzija
Podaci o odgovornosti
Dimitrić, Mira
engleski
The Role of Standard Costs in Cost Management
The role of standard costs in modern cost management is still very important although there are some doubts regarding their capability of adaptation to the modern management requirements. In transition countries where the traditional production and organization prevails there is still no better way of activities’ rationalization and production control than the cost standardization. The objectives of the paper are: to describe the types of standard costs from the time aspect and from the point of view of the way of forming ; to study the aims of cost standardization in cost management ; to explain the standardization of direct and indirect costs ; to discuss variance analysis between actual and standard costs and its importance in cost management and to stress the limitations and disadvantages of using standard costs in cost management.
cost management; standard costs
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Podaci o prilogu
969-979-x.
2001.
objavljeno
Podaci o matičnoj publikaciji
Zbornik posvetovanja z mednarodno udeležbo
Vukovič, Goran
Kranj: Fakulteta za organizacijske vede Univerze v Mariboru
Podaci o skupu
20. znanstveno posvetovanje z mednarodno udeležbo o razvoju organizacijskih ved: Management in globalizacija
predavanje
28.03.2001-30.03.2001
Portorož, Slovenija