2017 Nisan Sayısı English
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Abstract


An Analysis of Standard Costs as a Cost Calculation Method Required by Production Systems and Deviation Analysis
Turkish Accounting Standards (TMS) 2 recommends utilization of standard cost method in estimating the cost of the stocks. Standard cost method has an important role in traditional cost control. This method aims to question the reasons of the differences between the standard costs determined prior to the production based on scientific methods and the actual results that emerged after the production. Therefore, it is important to know the differences between pre-determined costs and the actual costs, namely, the deviations. These deviations serve as a positive or negative warning to enterprise managers and enable them to take measures. Thus, an important aspect of cost control in management is that, it reduces these deviations to an acceptable level. In addition to a planning tool, standard costs can also be used as an effective control tool in enterprises. This study analyzed standard costs as a cost calculation method required by production systems and the deviation analyzes. The study analyzed determination of the standards and deviation analyses with examples according to cost factor by further categorizing these in terms of direct first matter and material, direct workmanship and general production costs.
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Keywords
Cost Methods, Standard Cost, Deviation Analysis, Cost Control


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