Dacă metodele clasice de calculaţie a costului de producţie au la bază conceptul conform căruia costul se calculează după terminarea procesului de fabricaţie, metoda costurilor standard „răstoarnă” acest concept, promovând ideea calculării cu anticipaţie a costurilor de producţie unitare.

If the classic methods of the production cost are based on the concept according to which the cost is calculated at the end of the manufacturing process, the method of standard cost modifys this concept, promoting the idea of anticipated calculation of the cost of unit products.