A study on cost accounting in garment leather manufacturing
Küçük Resim Yok
Tarih
2006
Yazarlar
Dergi Başlığı
Dergi ISSN
Cilt Başlığı
Yayıncı
Soc Leather Technol Chemists
Erişim Hakkı
info:eu-repo/semantics/closedAccess
Özet
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.
Açıklama
Anahtar Kelimeler
Kaynak
Journal of the Society of Leather Technologists and Chemists
WoS Q Değeri
Q4
Scopus Q Değeri
Q3
Cilt
90
Sayı
2
