Опит в проектирането на нормативна система за калкулиране на сестойност
Experience in standard costimg system designing
Author(s): Nikolay KolevSubject(s): Economy, Law, Constitution, Jurisprudence
Published by: Бургаски свободен университет
Keywords: design; norming; reporting; costs; costing, normative costs; deviations; measurement; savings; overruns; cost-effectiveness
Summary/Abstract: Usually in scientific publications and educational materials are given only general classifications, principles and stages of some otherwise purely practical activities. This is understandable from the point of view of the philosophy of today's commercial world, where knowledge and experience cost money. Going beyond this stereotype, in this manuscript we will provide some of our skills in designing systems for cost control and calculation of cost, better known as „systems of standard costing”.
Journal: Годишник на Бургаски свободен университет
- Issue Year: XXX/2014
- Issue No: 1
- Page Range: 41-56
- Page Count: 15
- Language: Bulgarian