Abstract
In order to determine the cost of necessary goods or services, it is essential to determine the production costs. In this study the cost parameters of a final product during the manufacture from the fibre to the knitted fabric are examined and analyzed separately for each production process. Spinning, knitting, and dying processes, raw materials, labor, energy, amortisation, maintenance and other costs were computed by formulations. Single jersey knitted fabrics made from OE rotor spun yarns were considered. The yarns having the same counts as Ne 30/1 were manufactured by different nozzle types using 100% cotton of Urfa region, Turkey All production activities have been realized under the same mill conditions. Fabric productions were realized using a 28 fine, 32 inch diameter single plated Mayer & Cie. Relanit 3.2 circular knitting machine. As a result, the cost analysis was carried out to produce one kilo of open-end rotor yarn and raw single jersey fabrics [1]. And it was found that the open-end rotor yarn of Ne 30 would cost around 4.32 ¨/ kg and jersey fabric produced from that yarn would cost around 4.70 ¨/ kg
Abstract
Bir ürün ya da hizmetin maliyetinin belirlenebilmesi için öncelikle üretim sýrasýnda meydana gelen giderlerin belirlenmesi gerekmektedir. Bu çalýþmada elyaftan örme kumaþ olana kadar üretimi gerçekleþtirilen son ürünün her aþamasýnda meydana gelen maliyet unsurlarý incelenerek analiz edilmiþtir. Ýplik ve örme proseslerinde hammadde, iþçilik, enerji, amortisman, tamir bakým ve diðer maliyetler formülize edilerek hesaplanmýþtýr. Çalýþmada, ayný numarada farklý düze tipleri kullanýlarak %100 Urfa pamuðundan ayný þartlarda elde edilmiþ Ne 30/1 open-end rotor ipliklerinden makine üzeri ayarlanabilen beþ farklý ilmek iplik uzunluðunda ham süprem kumaþlar üretilmiþtir. Kumaþ üretimi makine inceliði 28 fain, çapý 32 inç olan Mayer&Cie Relanit 3.2 tek plaka yuvarlak örme makinesinde
gerçekleþtirilmiþtir. Buna göre bir kg open-end rotor ipliði ve bir kg süprem ham örme kumaþ için maliyet analizi
yapýlmýþtýr[1]. Araþtýrmanýn yapýldýðý dönemdeki fiyatlar ve araþtýrmanýn gerçekleþtirildiði iþletmenin koþullarý dikkate
alýnarak Ne 30 open-end rotor ipliðinin maliyetinin yaklaþýk 4,32 ¨/kg ve bu iplikten üretilen bir kg süprem kumaþýn
maliyetinin yaklaþýk 4,70 ¨/kg olduðu belirlenmiþtir.
Details
| Primary Language | Turkish |
|---|---|
| Subjects | Engineering |
| Journal Section | Articles |
| Authors | |
| Publication Date | June 1, 2012 |
| Published in Issue | Year 2012 |