ANALYSIS OF THE DEVIATIONS FROM STANDARD COSTS AND INFORMATION USE AT THE COMPANY MANAGEMENT LEVEL

The analysis of the deviations from standard costs may be a source of valuable information for the company management. Introducing the deviations from standard costs in the performance reports would provide better accuracy for the process of performance assessment. By analyzing the deviations and es...

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Bibliographic Details
Main Authors: Ţaicu Marian, Criveanu Maria
Format: Article
Language:English
Published: Academica Brâncuşi 2013-04-01
Series:Analele Universităţii Constantin Brâncuşi din Târgu Jiu : Seria Economie
Subjects:
Online Access:http://www.utgjiu.ro/revista/ec/pdf/2013-02/43_Taicu%20Marian,%20Criveanu%20Maria.pdf