СИСТЕМАТА „STANDARD COSTING“ – СРЕДСТВО ЗА УПРАВЛЕНИЕ НА РАЗХОДИТЕ
THE “STANDARD COSTING” SYSTEM – A MEANS OF DEVIATION MANAGEMENT

Summary/Abstract: This research paper examines the "Standard costing" cost accounting and cost estimation system. It is characterized by the establishment of standards for the costs made in production and the cost of industrial production output and the analysis of deviations from the preset standards. As the main tool for managing cost and cost deviations of production from the preset standards, "Standard costing" allows industry to analyze the production activity of the enterprise. The main objective of the present study is to explore the theoretical bases of cost accounting and standard costing in industrial enterprises as well as basic models for its application, with a view to outlining the opportunities for its use in practice. We have presented the main advantages and opportunities to apply the "Standard costing" system for cost estimation.

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