A study on cost accounting in garment leather manufacturing
Articles > Article · 2006
Authors: E YIGIT, Behzat Oral BİTLİSLİ, E TEKER, Bahri BAŞARAN, Hüseyin Ata KARAVANA
JOURNAL OF THE SOCIETY OF LEATHER TECHNOLOGISTS AND CHEMISTS, Journal Indexed in SCI Expanded, International, 2006, vol 90, pp 68-72
Summary
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.