Considerations Regarding Calculation Cost in the Machine Building Industry


The paper structures the advantages and the disadvantages of the determination method of the standard cost. The need of the enterprises to operate with production scientifically established and verifiable costs is a recognized fact by the practice and standard computer technology cost although meets the technology requirements, keeps the deficiencies traditional techniques.


diagnosis; standard cost; direct costs; fixed overhead charges; variable overhead charges

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ISSN: 2344-1321 (online)