Titre : |
A study on cost accounting in garment leather manufacturing |
Type de document : |
texte imprimé |
Auteurs : |
E. Yigit, Auteur ; B. O. Bitlisli, Auteur ; E. Teker, Auteur ; Bahri Basaran, Auteur ; Huseyin Ata Karavana, Auteur |
Année de publication : |
2006 |
Article en page(s) : |
p. 68-72 |
Note générale : |
Bibliogr. |
Langues : |
Anglais (eng) |
Catégories : |
Comptabilité analytique Coût de production Vêtements en cuir
|
Index. décimale : |
675 Technologie du cuir et de la fourrure |
Résumé : |
In this study, actual annual production figures of a tannery processing sheepskins for garments in the Menemen Organized Leather Industrial Region of Izmir, Turkey were examined so as to establish production costs and determine unit costs. A cost distribution table was formed using the actual figures obtained from the tannery and units costs were then determined. It was found that total actual costs comprised 66.1% skins, 19.6% chemical substances, 5.4% labour and 6.03% general production expenses. |
Note de contenu : |
- Cost items
- Material costs
- Labour Costs
- General Production Costs
- Distribution of Unit Costs and General Expenses
- Country-wise variations in costs
- Table 1 : Cost distribution (US$)
- Table 2 : Ratios of material expenses
- Table 3 : Ratios of labour expenses
- Table 4 : Ratios of general production expenses |
En ligne : |
https://drive.google.com/file/d/1X4F7w4Hg_OZLCLb2tk_wkSRj-ZehusoG/view?usp=share [...] |
Format de la ressource électronique : |
Pdf |
Permalink : |
https://e-campus.itech.fr/pmb/opac_css/index.php?lvl=notice_display&id=39159 |
in JOURNAL OF THE SOCIETY OF LEATHER TECHNOLOGISTS & CHEMISTS (JSLTC) > Vol. 90, N° 2 (03-04/2006) . - p. 68-72