Research Article
PDF Mendeley EndNote BibTex Cite

A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY

Year 2019, Volume 29, Issue 2, 171 - 180, 30.06.2019
https://doi.org/10.32710/tekstilvekonfeksiyon.570717

Abstract

The minimum difference between the pre-cost and actual cost in the apparel sector is very important for the enterprises to sustain their profitability. The fact that the estimated unit cost calculation requirement is very frequent and continuous in an environment where competition is increasing rapidly increases the workload of enterprises. In order to be able to take orders, companies must calculate the pre-cost estimation as close as possible to the actual cost. At this stage, companies encounter problems in fabric cost estimation which has the largest share especially in product cost.

In this study, a computer program, which will be used in both weaving and knit top clothing group, has been formed in order to lighten the loads of apparel companies on the pre-unit cost calculation. The interface of the computer program is formed in C # programming language using Visual Studio and DevExpress programs. The most important attribute of this program is that, it can calculate the product unit fabric quantity and marker efficiency by using only the product measurement table without the need of a model design department. In order to achieve this, formulas were created in the area of calculation of product pattern areas. The program incorporates all cost components in a progressive calculation and consequently presents a product pre-cost report. The computer program was performed in two companies that work in the field of export of woven and knit top apparel in Izmir. The data obtained from the program were compared with the actual data from the companies.

References

  • 1. The Scientific and Technological Research Council of Turkey, 2016, Vision 2023 Technology Foresight Project Textile Panel
  • 2. Acar, V. and Aktaş, R., 2010, Production and Cost Accounting Function Interaction Expectations from The Cost Accounting Education: Education Model Application Proposal, Dumlupınar University Journal of Social Sciences, 27: 209.
  • 3. Tewari, M., 2006, Is Price and Cost Competitiveness Enough for Apparel Firms to Gain Market Share in The World After Quotas? A Review, Global Economy Journal, 6(4). https://www.degruyter.com/view/j/gej.2006.6.4/gej.2006.6.4.1134/gej.2006.6.4.1134.xml (Date of Access: 27.03.2018)
  • 4. İskender, H. and Ülker, Y., 2005, A Reliable System in Calculating True Cost: Activity Based Costing And The Case of John Deere, Balıkesir University The Journal of Social Sciences Institute, 8.13: 189-217.
  • 5. Takebira, U. M., 2016, Proficient Costing Procedure of a Garment from Yarn to Consumer. American Scientific Research Journal for Engineering, Technology, and Sciences (ASRJETS), 19(1), 85-102. http://asrjetsjournal.org/index.php/American_Scientific_Journal/article/view/1646/760 (Date of Access: 27.03.2018)
  • 6. Öksüz, A., 2008, The Calculation of The Product Cost And Cost Control in The Textile Sector, Department of Business Administration Institute of Social Sciences Kahramanmaraş Sütçü İmam University.
  • 7. Ferdousi, F., 2009, An Investigation of Manufacturing Performance Improvement Through Lean Production: A Study on Bangladeshi Garment Firms, International Journal of Business and Management, 4.9: 106.
  • 8. Eren, E. R., 2016, Fast Estimating The Cost of Product Unit on Apparel Industry, M. Sc. Thesis, The Graduate School of Natural and Applied Sciences Ege University, Izmir, Turkey.
  • 9. Choudhary, A. S., 2015, Cost Analysis in Garment Industry. International Journal of Recent Advances in Multidisciplinary Research, 2.9: 0702-0704.
  • 10. Basic Education and Training Center-1 (TESMER-1), 2016, Cost Accounting, Turkey Certified Public Accountant and Certified Public Accountant Basic Education and Training Center, http://home.anadolu.edu.tr/~vekergil/resim/Dersler/Tesmer/Tesmer%20IV-1.ppt (Date of Access: 28 Mart 2016)
  • 11. Ministry of Science, Industry and Technology, 2013, Strategy Document and Action Plan of Textile, Garments and Leather Products Sector In Turkey 2015-2018, T.C. General Directorate of the Ministry of Science, Industry and Technology Industry, 75p.
  • 12. Textile School, 2018, Garment Costing, http://www.textileschool.com/181/garment-costing/ (Date of Access: 27.03.2018)
  • 13. Kothari R. V., 2013, Fashion Merchandising: Garment Costing, https://textiletoday.com.bd/fashion-merchandising-garment-costing/ (Date of Access: 27.03.2018)
  • 14. Öğüt, K., 2016, “Cost-1 ve 2”, http://www.ymmogut.com/dosyalar2/haber_oku.php?haber_id=59 http://www.ymmogut.com/dosyalar2/haber_oku.php?haber_id=60 (Date of Access: 5 Nisan 2016)
  • 15. Gökbulut, İ., 2015, “Cost Accounting” http://giv.org.tr/userfiles/files/Maliyet%20Muhasebesi%20(Do%C3%A7.%20Dr.%20R.%20%C4%B0lker%20G%C3%96KBULUT).pdf (Date of Access: 27 Kasım 2015)
  • 16. Dayanıklı, F., 2009, Development of A Computer Program on The Calculation of Production Parameters in Woven Garment Companies, Dokuz Eylul University Graduate School of Natural and Applied Sciences M.Sc. Textile Engineering Department, Izmir
  • 17. Vuruşkan, A. and Bulgun, E., 2006, Pre-cost Prediction in Apparel Industry: An Investigation Regarding Clothing Companies in Aegean Region, The Journal of Textiles and Engineer, 13.64: 48.
  • 18. Savaş, M., 2006, Developing A Manufacturing Program on Computer That Maximize The Profit at A Garment Industry That Produces Different Style Of Apparels, M. Sc. Thesis, The Graduate School of Natural and Applied Sciences Dokuz Eylül University, Izmir, Turkey.
  • 19. Başer, G and Bulgun, E. Y., 2000, Development of A Computer Aided Garment Design Program, Dokuz Eylul University Faculty of Engineering, Journal of Science and Engineering, 2(2), Izmir, 113-122s.
  • 20. Vuruskan, A., 2005, Development A Software About Calculating The Production Parameters in Knitted Garment Plants, Doctoral Dissertation, M. Sc. Thesis, Dept. Textile Eng., Dokuz Eylül Univ., Izmir, Turkey
  • 21. Çelik, N. and Değirmenci, Z., 2013, Devoloping A Software to Calculate The Unit Cost of The Double-Fleece Knitted Fabric, Journal of Textiles and Engineer, 20(92), 11s.
  • 22. Özdemir, S., Utkun, E. and Yeşil, E., 2015, An Application Study to Create A Mobile-Based Cost Calculation Software Regarding Woven Fabric Manufacturing in Small-Scale Textile Businesses, Journal of Textile and Apparel 25(3), 183p.

Year 2019, Volume 29, Issue 2, 171 - 180, 30.06.2019
https://doi.org/10.32710/tekstilvekonfeksiyon.570717

Abstract

References

  • 1. The Scientific and Technological Research Council of Turkey, 2016, Vision 2023 Technology Foresight Project Textile Panel
  • 2. Acar, V. and Aktaş, R., 2010, Production and Cost Accounting Function Interaction Expectations from The Cost Accounting Education: Education Model Application Proposal, Dumlupınar University Journal of Social Sciences, 27: 209.
  • 3. Tewari, M., 2006, Is Price and Cost Competitiveness Enough for Apparel Firms to Gain Market Share in The World After Quotas? A Review, Global Economy Journal, 6(4). https://www.degruyter.com/view/j/gej.2006.6.4/gej.2006.6.4.1134/gej.2006.6.4.1134.xml (Date of Access: 27.03.2018)
  • 4. İskender, H. and Ülker, Y., 2005, A Reliable System in Calculating True Cost: Activity Based Costing And The Case of John Deere, Balıkesir University The Journal of Social Sciences Institute, 8.13: 189-217.
  • 5. Takebira, U. M., 2016, Proficient Costing Procedure of a Garment from Yarn to Consumer. American Scientific Research Journal for Engineering, Technology, and Sciences (ASRJETS), 19(1), 85-102. http://asrjetsjournal.org/index.php/American_Scientific_Journal/article/view/1646/760 (Date of Access: 27.03.2018)
  • 6. Öksüz, A., 2008, The Calculation of The Product Cost And Cost Control in The Textile Sector, Department of Business Administration Institute of Social Sciences Kahramanmaraş Sütçü İmam University.
  • 7. Ferdousi, F., 2009, An Investigation of Manufacturing Performance Improvement Through Lean Production: A Study on Bangladeshi Garment Firms, International Journal of Business and Management, 4.9: 106.
  • 8. Eren, E. R., 2016, Fast Estimating The Cost of Product Unit on Apparel Industry, M. Sc. Thesis, The Graduate School of Natural and Applied Sciences Ege University, Izmir, Turkey.
  • 9. Choudhary, A. S., 2015, Cost Analysis in Garment Industry. International Journal of Recent Advances in Multidisciplinary Research, 2.9: 0702-0704.
  • 10. Basic Education and Training Center-1 (TESMER-1), 2016, Cost Accounting, Turkey Certified Public Accountant and Certified Public Accountant Basic Education and Training Center, http://home.anadolu.edu.tr/~vekergil/resim/Dersler/Tesmer/Tesmer%20IV-1.ppt (Date of Access: 28 Mart 2016)
  • 11. Ministry of Science, Industry and Technology, 2013, Strategy Document and Action Plan of Textile, Garments and Leather Products Sector In Turkey 2015-2018, T.C. General Directorate of the Ministry of Science, Industry and Technology Industry, 75p.
  • 12. Textile School, 2018, Garment Costing, http://www.textileschool.com/181/garment-costing/ (Date of Access: 27.03.2018)
  • 13. Kothari R. V., 2013, Fashion Merchandising: Garment Costing, https://textiletoday.com.bd/fashion-merchandising-garment-costing/ (Date of Access: 27.03.2018)
  • 14. Öğüt, K., 2016, “Cost-1 ve 2”, http://www.ymmogut.com/dosyalar2/haber_oku.php?haber_id=59 http://www.ymmogut.com/dosyalar2/haber_oku.php?haber_id=60 (Date of Access: 5 Nisan 2016)
  • 15. Gökbulut, İ., 2015, “Cost Accounting” http://giv.org.tr/userfiles/files/Maliyet%20Muhasebesi%20(Do%C3%A7.%20Dr.%20R.%20%C4%B0lker%20G%C3%96KBULUT).pdf (Date of Access: 27 Kasım 2015)
  • 16. Dayanıklı, F., 2009, Development of A Computer Program on The Calculation of Production Parameters in Woven Garment Companies, Dokuz Eylul University Graduate School of Natural and Applied Sciences M.Sc. Textile Engineering Department, Izmir
  • 17. Vuruşkan, A. and Bulgun, E., 2006, Pre-cost Prediction in Apparel Industry: An Investigation Regarding Clothing Companies in Aegean Region, The Journal of Textiles and Engineer, 13.64: 48.
  • 18. Savaş, M., 2006, Developing A Manufacturing Program on Computer That Maximize The Profit at A Garment Industry That Produces Different Style Of Apparels, M. Sc. Thesis, The Graduate School of Natural and Applied Sciences Dokuz Eylül University, Izmir, Turkey.
  • 19. Başer, G and Bulgun, E. Y., 2000, Development of A Computer Aided Garment Design Program, Dokuz Eylul University Faculty of Engineering, Journal of Science and Engineering, 2(2), Izmir, 113-122s.
  • 20. Vuruskan, A., 2005, Development A Software About Calculating The Production Parameters in Knitted Garment Plants, Doctoral Dissertation, M. Sc. Thesis, Dept. Textile Eng., Dokuz Eylül Univ., Izmir, Turkey
  • 21. Çelik, N. and Değirmenci, Z., 2013, Devoloping A Software to Calculate The Unit Cost of The Double-Fleece Knitted Fabric, Journal of Textiles and Engineer, 20(92), 11s.
  • 22. Özdemir, S., Utkun, E. and Yeşil, E., 2015, An Application Study to Create A Mobile-Based Cost Calculation Software Regarding Woven Fabric Manufacturing in Small-Scale Textile Businesses, Journal of Textile and Apparel 25(3), 183p.

Details

Primary Language English
Subjects Materials Science, Textiles
Journal Section Articles
Authors

Emine Rümeysa EREN (Primary Author)


Oktay PAMUK

Publication Date June 30, 2019
Published in Issue Year 2019, Volume 29, Issue 2

Cite

Bibtex @research article { tekstilvekonfeksiyon570717, journal = {Textile and Apparel}, issn = {1300-3356}, eissn = {2602-3075}, address = {Ege Üniversitesi Tekstil ve Konfeksiyon Araştırma Uygulama Merkezi 35100 Bornova - İZMİR}, publisher = {Ege University}, year = {2019}, pages = {171 - 180}, doi = {10.32710/tekstilvekonfeksiyon.570717}, title = {A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY}, key = {cite}, author = {Eren, Emine Rümeysa and Pamuk, Oktay} }
APA Eren, E. R. & Pamuk, O. (2019). A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY . Textile and Apparel , 29 (2) , 171-180 . DOI: 10.32710/tekstilvekonfeksiyon.570717
MLA Eren, E. R. , Pamuk, O. "A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY" . Textile and Apparel 29 (2019 ): 171-180 <https://dergipark.org.tr/en/pub/tekstilvekonfeksiyon/article/570717>
Chicago Eren, E. R. , Pamuk, O. "A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY". Textile and Apparel 29 (2019 ): 171-180
RIS TY - JOUR T1 - A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY AU - Emine Rümeysa Eren , Oktay Pamuk Y1 - 2019 PY - 2019 N1 - doi: 10.32710/tekstilvekonfeksiyon.570717 DO - 10.32710/tekstilvekonfeksiyon.570717 T2 - Textile and Apparel JF - Journal JO - JOR SP - 171 EP - 180 VL - 29 IS - 2 SN - 1300-3356-2602-3075 M3 - doi: 10.32710/tekstilvekonfeksiyon.570717 UR - https://doi.org/10.32710/tekstilvekonfeksiyon.570717 Y2 - 2019 ER -
EndNote %0 Tekstil ve Konfeksiyon A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY %A Emine Rümeysa Eren , Oktay Pamuk %T A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY %D 2019 %J Textile and Apparel %P 1300-3356-2602-3075 %V 29 %N 2 %R doi: 10.32710/tekstilvekonfeksiyon.570717 %U 10.32710/tekstilvekonfeksiyon.570717
ISNAD Eren, Emine Rümeysa , Pamuk, Oktay . "A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY". Textile and Apparel 29 / 2 (June 2019): 171-180 . https://doi.org/10.32710/tekstilvekonfeksiyon.570717
AMA Eren E. R. , Pamuk O. A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY. Textile and Apparel. 2019; 29(2): 171-180.
Vancouver Eren E. R. , Pamuk O. A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY. Textile and Apparel. 2019; 29(2): 171-180.
IEEE E. R. Eren and O. Pamuk , "A COMPUTER PROGRAM DEVELOPMENT FOR A GARMENT’S PRE-COST ACCOUNT CALCULATION IN APPAREL INDUSTRY", Textile and Apparel, vol. 29, no. 2, pp. 171-180, Jun. 2019, doi:10.32710/tekstilvekonfeksiyon.570717