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Publikācija: A Case Study – Production Cost Expertise of Sewn Articles

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Nosaukums oriģinālvalodā A Case Study – Production Cost Expertise of Sewn Articles
Pētniecības nozare 2. Inženierzinātnes un tehnoloģijas
Pētniecības apakšnozare 2.5. Materiālzinātne
Autori Inese Ziemele
Dana Beļakova
Gaļina Kozaka
Atslēgas vārdi sewn articles, product cost, and production cost expertise
Anotācija The present unstable economic conditions, when the whole world has been taken over by the crisis, have affected Latvia too, including the Latvian textile and sewing industry. In a time when the number and volume of orders has shrunk, the manufacturers often declare unjustified high production costs in the overall article production cost calculations, thereby masking the profits per one unit, to maintain their companies. In market conditions where a manufacturer works with a customer who works in the textile field and has knowledge of all its production nuances, the inclusion of unjustified high costs in the calculations is almost impossible. In its turn if the customer is a state department that has no knowledge of the production, but provides the company with a stable flow of orders and guaranteed payments for the produced articles according to an uncontrolled estimate within a long period of time, the state can suffer from significant unjustified costs. The article reflects the sewn article production cost expertise process (production costs not including the cloth value), consequently developing an algorithm for such type of expertise.
Atsauce Ziemele, I., Beļakova, D., Kozaka, G. A Case Study – Production Cost Expertise of Sewn Articles. No: AUTEX 2012 : Innovative Textile for High Future Demands : 12th World Textile Conference: Book of Proceedings, Horvātija, Zadar, 12.-16. jūnijs, 2012. Zagreb: University of Zagreb, Faculty of Textile Technology, 2012, 1357.-1360.lpp. ISBN 978-953-7105-47-1.
ID 14016