POSSIBILITIES FOR THE EFFECTIVE PURSUANCE OF THE COSTS IN
                  THE PORCELAIN INDUSTRY

 PhD Student Sas Florentina, „Valahia”University, Targoviste; sas_florentina2003@yahoo.com


      Abstract: The standard cost method promotes the anticipated calculation of the costs of
production and the determination, pursuance and the control of the digressions from the costs of
production. The standard costs represent preestablished costs of production on strict scientific
basis in the conditions imposed by the technological proceedings used for obtaining the products as
well as by the organizational and functional structures of the enterprise, valid in the period taken
into account The typical structure of a total cost of production calculated by the standard cost
method is made of three main articles of the costs’ calculation, namely: materials, manpower,
indirect costs. By applying the standard cost method in the variant unique standard cost in the
enterprises from the porcelain industry, the current effective control and the post-effective control
offer bigger advantages than in the case of applying the classical methods of costs’ calculation.

       Key words: costs, standard cost method, porcelain factory.

       Jel codes: M41, D24, L69.




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