Naslov
The Role of Standard Costs in Cost Management

Autori
Dimitrić, Mira

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
Zbornik posvetovanja z mednarodno udeležbo / Vukovič, Goran - Kranj : Fakulteta za organizacijske vede Univerze v Mariboru, 2001, 969-979

Skup
20. znanstveno posvetovanje z mednarodno udeležbo o razvoju organizacijskih ved: Management in globalizacija

Mjesto i datum
Portorož, Slovenija, 28.03.2001. - 30.03.2001

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
cost management; standard costs

Sažetak
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.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA