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   The impact of costing methods on profitability of enterprises operating in the embroidery industry  
   
نویسنده şuteu m.d. ,meşter l.-e. ,bugnar n.-g. ,andreescu n. ,petrica d.m.
منبع journal of textile and apparel - 2016 - دوره : 26 - شماره : 3 - صفحه:239 -243
چکیده    Determining the optimum operating mode of the equipment is a necessary condition but not sufficient in order to maximize the profit. the present study aims at identifying a method for making efficient the economic activity,starting from the optimum operating mode of the equipment,which has been the subject of a previous study. the results of the studies performed on happy embroidery machine led us to the need to identify a method of cost calculation allowing a proper allocation of costs on the product. the method proposed to be used allows that all activities needed for making a product could be identified and the afferent expenses for their implementation can be calculated and predicted with a greater accuracy than by using traditional methods of cost measurement. the abc (activity based costing) method implies the calculation method and the cost analysis,but can also be seen as a tool to measure the company performance.
کلیدواژه Activity based costing method; Cost optimization; Embroidery machine; Monitoring costs; Product; Profit
آدرس department of textiles-leatherwork and industrial management,university of oradea,faculty of energy engineering and industrial management,oradea, Romania, department of international business,university of oradea,faculty of economic sciences,oradea, Romania, department of international business,university of oradea,faculty of economic sciences,oradea, Romania, department of textiles-leatherwork and industrial management,university of oradea,faculty of energy engineering and industrial management,oradea, Romania, department of international business,university of oradea,faculty of economic sciences,oradea, Romania
 
     
   
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