A study on cost accounting in garment leather manufacturing


YIGIT E., Bitlisli B. O. , TEKER E., BASARAN B. , KARAVANA H. A.

JOURNAL OF THE SOCIETY OF LEATHER TECHNOLOGISTS AND CHEMISTS, vol.90, no.2, pp.68-72, 2006 (Journal Indexed in SCI) identifier identifier

  • Publication Type: Article / Article
  • Volume: 90 Issue: 2
  • Publication Date: 2006
  • Title of Journal : JOURNAL OF THE SOCIETY OF LEATHER TECHNOLOGISTS AND CHEMISTS
  • Page Numbers: pp.68-72

Abstract

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.