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Theoretical and Applied Economics
No. 5 / 2007 (510)

The Standard-cost Method: the Best Answer for the Effective Management of the Value Side of the Manufacturing Process and Raising Economic Efficiency

Cleopatra Sendroiu
Costantin Roman
Academia de Studii Economice, Bucuresti

Abstract. The determination of the production cost has a special importance in decision optimizing due to the functions this economic indicator fulfills in the industrial plants. Production potential maintenance of a plant depends on how it succeeds to recover the cost of the accomplished use values by marketing and its prosperity and rhythm of development depend on the difference between the sums cashed from selling the products and the expenses incurred in obtaining and marketing them. Operative determination of the indicators regarding production costs as well as the permanent exercising of administration control per responsibility centers, by measuring the results of the activity carried out within such centers, are requirements that the piloting of the plant depends on in order to achieve economic efficiency.

Keywords: accounting information; standard-cost method; standard costs; manufacturing expenses.

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