Metodologia analizei de cost intr-un mediu al costului standard
COST ANALYSIS METHODOLOGY IN A “STANDARD COST” COSTING ENVIRONMENT

Summary/Abstract: Resource consumption analysis requires a thorough understanding of the resource consumption patterns within the processes carried out by different types of organizations. The information supplied by this kind of analysis is included in decisional models for resource consumption optimization. Traditionally resource consumption was covered by two different concepts: expenses and costs. Whereas expense analysis area is relatively well covered by multiple researches and a sound methodology, cost analysis was rather lightly considered and made use of in national business literature. Certainly the main difficulty related to cost analysis is represented by the great variety of costing methods and systems used in different enterprises, so that cost analysis is required to by customized to the content of informational output generated by each costing method. This paper aims to devise a cost analysis methodology, as well as particularization of cost analytical modeling for a “Standard Cost” costing environment.

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