This study aims to explore and describe the use of cost accounting in textile, leather and clothing
companies in Jordan in relation to material cost, labor cost, and indirect cost. The study also examines the
impact of using costing systems on the pricing process by distributing a questionnaire to 76 respondents.
The study found that such companies suffer a high level of competence which forces them to use costing
systems in order to price their products, by taking into account material, labor and indirect costs. The
study suggests that good quality and high effective cost accounting systems and modern techniques should
be adopted and implemented, such as ABC, and Target Costing. Moreover, companies should also employ
qualified cost accountants or train their staff on the use of such systems. In addition, it is highly suggested
that more studies should be conducted on textiles, leathers and clothing companies in order to shed light on
the managerial accounting systems.
This study aims to explore and describe the use of cost accounting in textile, leather and clothing
companies in Jordan in relation to material cost, labor cost, and indirect cost. The study also examines the
impact of using costing systems on the pricing process by distributing a questionnaire to 76 respondents.
The study found that such companies suffer a high level of competence which forces them to use costing
systems in order to price their products, by taking into account material, labor and indirect costs. The
study suggests that good quality and high effective cost accounting systems and modern techniques should
be adopted and implemented, such as ABC, and Target Costing. Moreover, companies should also employ
qualified cost accountants or train their staff on the use of such systems. In addition, it is highly suggested
that more studies should be conducted on textiles, leathers and clothing companies in order to shed light on
the managerial accounting systems.
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