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KÜÇÜK BOY TEKSTİL İŞLETMELERİNDE KUMAŞ ÜRETİMİ İLE İLGİLİ MOBİL TABANLI BİR MALİYET HESAPLAMA PROGRAMININ OLUŞTURULMASINA YÖNELİK UYGULAMA ÇALIŞMASI

Year 2015, Volume: 25 Issue: 3, 183 - 193, 01.12.2015

Abstract

Tekstil sektöründe yüksek rekabet ortamında üretim yapan küçük dokuma işletmelerinin piyasa şartlarında varlığını sürdürebilmesi için üretmiş olduğu veya ticaretini sürdürdüğü ürününün birim maliyetini doğru hesaplayabilmesi gerekir. Fakat sektördeki küçük işletmelerin çoğunluğunun atölye tarzı ve siparişe dayalı bir üretim yapısına sahip olmasından dolayı maliyet hesaplama işlemleri genelde belli bir yönteme dayandırılmadan, mesleki tecrübelere dayalı olarak gerçekleştirilmektedir. Sipariş esaslı çalışan işletmelerde dokunan kumaşların birim maliyetine etki eden temel unsurlar dokuma hazırlık, hammadde, işçilik, enerji ve amortisman maliyetleridir. Bu temel maliyet unsurlarının dışında iplik firelerinin, ürün firelerinin, çekme oranlarının ve hesaplanamayan görünmez maliyet unsurlarının da birim maliyet hesaplamasına dahil edilmesi gerekmektedir. Tüm bu unsurların dahil edildiği hesaplamaların işletme sahipleri tarafından mesleki tecrübelere dayalı olarak sürekli, doğru ve hızlı bir biçimde yapılması mümkün görülmemektedir. Bu çalışmada küçük dokuma işletmelerinin üretmiş oldukları ürünlerinin birim maliyetini hesaplayacak bir program hazırlanmış ve bir örnek uygulamada çalıştırılmıştır. Bu hesaplayıcı programın arayüzü, Microsoft Visual Studio 2013 uygulama geliştirme yazılımı kullanılarak ASP.NET programlama dilinde hazırlanmıştır. Uygulamanın tasarımı hem mobil işletim sistemlerinde hem de Windows ortamında görüntülenebilecek düzeydedir

References

  • 1. Kaplan E., Koç E., 2006, Tekstil İşletmelerinde Maliyet Hesaplamaları-Dokuma Kumaş Maliyeti, Çukurova University Journal of the Faculty of Architecture, 21(2), p: 45-61.
  • 2. Utkun E., Özdemir S., 2015, A Study on the Calculation Method for the Determination of the Unit Costs of Fabrics Woven in Semi-Automatic Looms in Small Enterprises, Industria Textila, 66 (4), p. 211-219.
  • 3. Bulgun E.Y., Başer G., 2000, Development of a Computer Aided Garment Design Program, Dokuz Eylül University Journal of Engineering Faculty of Science and Engineering, 2(2), p. 113-122.
  • 4. Vuruşkan A., 2005, Development a Software About Calculating the Production Parameters in Knitted Garment Plants, Dokuz Eylül University, Department of Textile Engineering, Master Thesis, Turkey.
  • 5. Türker E., 2006, Dokuma Kumaş Yapılarının Bilgisayarda Tasarımı, Tekstil ve Konfeksiyon, 2, p. 110-117.
  • 6. Erdoğan M.Ç., Şen A., Yücel Ö., 2007, Konfeksiyon Üretiminde Ulaştırma Modeli Yardımıyla Birim Maliyetlerin Belirlenmesi, Tekstil ve Konfeksiyon, 2, p. 132-139.
  • 7. Bal Ö., 2007, A Computer Package Programme Designed for Weaving Calculations and Planning of the PES/CV Blended Woven Fabrics, Çukurova University, Department of Textile Engineering, Master Thesis, Turkey.
  • 8. Yeşilpınar S., Aytaç V., Khalilov F., Bozkurt L., 2009, Development of software that calculates the fabric consumption of garments in clothing factories, The Journal of The Textile Institute, 100 (7), p. 626-632.
  • 9. Ak D., 2009, Development of Software That Calculates the Fabric Consumption of Various T-Shirt Models, Dokuz Eylül University, Department of Textile Engineering, Master Thesis, Turkey.
  • 10. Değirmenci Z., Çelik N., 2013, Devoloping a Software to Calculate the Unit Cost of the Double-Fleece Knitted Fabric, Journal of Textiles and Engineer, 20(92), p: 49-58.
  • 11. Antemie, A., Harnagea, F. Popp, A. and Bruniaux, P., 2013, Developing original software designed to estimate consumption norms for textile products, using the method based on the sum of all rests, Industria Textila, 64(5), p. 285–292..
  • 12. https://play.google.com/store/apps/details?id=com.sidharth.textilecostingcalculator.
  • 13. https://play.google.com/store/apps/details?id=com.FataFat.TextileCalculator.
  • 14. https://itunes.apple.com/nz/app/tektextil/id648366696?mt=8.
  • 15. Limited Buldan Weavers' Association No: 1.

AN APPLICATION STUDY TO CREATE A MOBILE-BASED COST CALCULATION SOFTWARE REGARDING WOVEN FABRIC MANUFACTURING IN SMALL-SCALE TEXTILE BUSINESSES

Year 2015, Volume: 25 Issue: 3, 183 - 193, 01.12.2015

Abstract

Small-scale weaving businesses that make production in a highly competitive environment in textile industry need to properly calculate the unit cost of the products, which they produce or trade, in order to survive under the market conditions. But as most of the small enterprises in the industry have a workshop-type manufacturing structure on order basis, the cost calculation processes are usually carried out based on professional experiences without a specific method. The main factors that affect the unit cost of fabrics which are woven in enterprises that work on order basis are weaving preparation, raw material, labour, energy and amortization costs. Besides these main cost elements, the incalculable hidden cost factors and the cost factors of yarn waste, product waste and shrinkage ratio must be included in the unit cost calculation. The calculations involving all these elements do not seem possible to be made by the business owners in a continuous, correct and rapid way based on the professional experiences. In this study, software to calculate the unit cost of the products that are manufactured by small weaving enterprises was created and run in a sample application. The interface of this calculation software was created in ASP.NET programming language by using Microsoft Visual Studio 2013 application development software. The design of the application is in the level to be viewed in both mobile operating systems and Windows environment

References

  • 1. Kaplan E., Koç E., 2006, Tekstil İşletmelerinde Maliyet Hesaplamaları-Dokuma Kumaş Maliyeti, Çukurova University Journal of the Faculty of Architecture, 21(2), p: 45-61.
  • 2. Utkun E., Özdemir S., 2015, A Study on the Calculation Method for the Determination of the Unit Costs of Fabrics Woven in Semi-Automatic Looms in Small Enterprises, Industria Textila, 66 (4), p. 211-219.
  • 3. Bulgun E.Y., Başer G., 2000, Development of a Computer Aided Garment Design Program, Dokuz Eylül University Journal of Engineering Faculty of Science and Engineering, 2(2), p. 113-122.
  • 4. Vuruşkan A., 2005, Development a Software About Calculating the Production Parameters in Knitted Garment Plants, Dokuz Eylül University, Department of Textile Engineering, Master Thesis, Turkey.
  • 5. Türker E., 2006, Dokuma Kumaş Yapılarının Bilgisayarda Tasarımı, Tekstil ve Konfeksiyon, 2, p. 110-117.
  • 6. Erdoğan M.Ç., Şen A., Yücel Ö., 2007, Konfeksiyon Üretiminde Ulaştırma Modeli Yardımıyla Birim Maliyetlerin Belirlenmesi, Tekstil ve Konfeksiyon, 2, p. 132-139.
  • 7. Bal Ö., 2007, A Computer Package Programme Designed for Weaving Calculations and Planning of the PES/CV Blended Woven Fabrics, Çukurova University, Department of Textile Engineering, Master Thesis, Turkey.
  • 8. Yeşilpınar S., Aytaç V., Khalilov F., Bozkurt L., 2009, Development of software that calculates the fabric consumption of garments in clothing factories, The Journal of The Textile Institute, 100 (7), p. 626-632.
  • 9. Ak D., 2009, Development of Software That Calculates the Fabric Consumption of Various T-Shirt Models, Dokuz Eylül University, Department of Textile Engineering, Master Thesis, Turkey.
  • 10. Değirmenci Z., Çelik N., 2013, Devoloping a Software to Calculate the Unit Cost of the Double-Fleece Knitted Fabric, Journal of Textiles and Engineer, 20(92), p: 49-58.
  • 11. Antemie, A., Harnagea, F. Popp, A. and Bruniaux, P., 2013, Developing original software designed to estimate consumption norms for textile products, using the method based on the sum of all rests, Industria Textila, 64(5), p. 285–292..
  • 12. https://play.google.com/store/apps/details?id=com.sidharth.textilecostingcalculator.
  • 13. https://play.google.com/store/apps/details?id=com.FataFat.TextileCalculator.
  • 14. https://itunes.apple.com/nz/app/tektextil/id648366696?mt=8.
  • 15. Limited Buldan Weavers' Association No: 1.
There are 15 citations in total.

Details

Other ID JA89CJ46PJ
Journal Section Articles
Authors

Serkan Özdemir This is me

Erkan Yeşil This is me

Emine Utkun This is me

Publication Date December 1, 2015
Submission Date December 1, 2015
Published in Issue Year 2015 Volume: 25 Issue: 3

Cite

APA Özdemir, S., Yeşil, E., & Utkun, E. (2015). AN APPLICATION STUDY TO CREATE A MOBILE-BASED COST CALCULATION SOFTWARE REGARDING WOVEN FABRIC MANUFACTURING IN SMALL-SCALE TEXTILE BUSINESSES. Textile and Apparel, 25(3), 183-193.

No part of this journal may be reproduced, stored, transmitted or disseminated in any forms or by any means without prior written permission of the Editorial Board. The views and opinions expressed here in the articles are those of the authors and are not the views of Tekstil ve Konfeksiyon and Textile and Apparel Research-Application Center.