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Calibration of measuring transducers for precision measurement is done by measuring voltage drop at the resistor standard, produced by output dc current proportional to the input measured value. Resistance fluctuations due to the temperature coefficient of the resistor standard are minor, thanks to the stable temperature conditions in laboratory environment. This fact brings the need to calculate the effect of resistor self-heating on its resistance. This thermal effect, produced by the flow of current through the resistor, is often disregarded. For the precise measurements this can be a significant source of error and must be quantified. This paper describes mathematical model of measurement error, resistor self-heating coefficient is defined, as it's not usually given in product datasheets. The effect on measurement results is given in detail. Composite resistor standard prototype is described, made from off-the-shelf mass produced components, calculated and hand selected to cancel the self-heating coefficient effects. The prototype is compared to the existing commercially available high performance resistor standard. [ABSTRACT FROM AUTHOR]