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首页> 外文期刊>The Journal of the Textile Institute. 1 >Product Cost Management Practices in Textiles
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Product Cost Management Practices in Textiles

机译：纺织品产品成本管理实践

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摘要

A field study and a survey were conducted to examine the types of product costing and cost management practices currently used by textile companies. Results were collected that provide an overview of the companies' characteristics, product offerings, and current and near-future costing practices. These results are evaluated qualitatively on a case-by-case as well as collectively. The results show that textile companies predominantly use traditional costing systems, leaving room for improvement in their cost management practices. This may involve correcting their use of standard costing and variance reporting or variable costing. Often, this means that textile companies would benefit from a greater understanding of the cause of their sizable overhead costs; they may want to consider implementation of such contemporary cost management practices as activity-based costing/activity based management.
机译：进行了现场研究和调查，以检查纺织公司当前使用的产品成本核算类型和成本管理实践。收集的结果概述了公司的特征，产品以及当前和近期的成本核算方法。这些结果将根据具体情况进行定性评估，并进行集体评估。结果表明，纺织公司主要使用传统的成本核算系统，从而为改进成本管理实践留有余地。这可能涉及纠正他们对标准成本核算和差异报告或可变成本核算的使用。通常，这意味着纺织公司将从更大的间接费用成因中受益。他们可能希望考虑实施当代成本管理实践，例如基于活动的成本核算/基于活动的管理。

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