DEVIATION ANALYSIS AS A CONTROL METHOD

• Main Author: G. Ganeva
• Format: Article
• Language: English
• Published: Trakia University 2020-12-01
• Series: Trakia Journal of Sciences
• Subjects: cost management; management approach; budgeting; budget; direct costs; production
• Online Access: http://tru.uni-sz.bg/tsj/TJS%20-%20Suppl.1,%20Vol.18,%202020/100_G.Ganeva.pdf

The article focuses on the management approach in the assessment and analysis of deviations in operating enterprises and technically explains the methodology for calculating deviations. The types of cost deviations and their monitoring in enterprises are determined, as a deviation of the costs for direct materials, a deviation of the costs for direct labor, etc. Attention is given to the main reasons for cost deviations such as the cost of materials, downtime, labor efficiency and more. PURPOSE: The aim of the article is to identify and analyze existing technical and methodological approaches for calculating deviations. METHODS: Тhe systemic and structural approach, the analysis and the synthesis, including the study of literature sources. RESULTS: The contributions are about choosing the right tools for determining and assessing deviations and the reasons for them in the analysis with specific digital information. CONCLUSION: It is found that controlling as part of cost management and analysis of variances helps to identify specific measures and eliminate errors through them.