A study on cost accounting in garment leather manufacturing


Yigit E., Bitlisli B., Teker E., Basaran B., Karavana H.

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

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.