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

Emine Rümeysa Eren , Oktay Pamuk

https://doi.org/10.32710/tekstilvekonfeksiyon.570717

Cited By: 1

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.

Keywords

Product cost in apparel, unit cost, preliminary cost, computerized cost calculation, cost of fabric, amount of unit fabric

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