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, cilt.90, ss.68-72, 2006 (SCI İndekslerine Giren Dergi) identifier identifier

  • Cilt numarası: 90 Konu: 2
  • Basım Tarihi: 2006
  • Dergi Adı: JOURNAL OF THE SOCIETY OF LEATHER TECHNOLOGISTS AND CHEMISTS
  • Sayfa Sayısı: ss.68-72

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.