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Analysis Of The Deviations From Standard Costs And Information Use At The Company Management Level After Outbreak Of The Current Economic And Financial Crisis

Author

Listed:
  • Taicu Marian

    (University of Pitesti, Faculty of Economic Sciences)

  • Criveanu Maria

    (University of Craiova, Faculty of Economics and Business Administration)

Abstract

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 establishing the responsibilities, the manager could take corrective measures that would lead to achieving the target performance. Due to this analysis, the target performance levels mat be revised and reassessed. This article aims at proposing solutions for monitoring and interpreting the deviations.

Suggested Citation

  • Taicu Marian & Criveanu Maria, 2013. "Analysis Of The Deviations From Standard Costs And Information Use At The Company Management Level After Outbreak Of The Current Economic And Financial Crisis," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 281-286, April.
    • Handle: RePEc:cbu:jrnlec:y:2013:v:2:p:281-286
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