A study on the engineered cost system in Hong Kong clothing industry

Pao Yue-kong Library Electronic Theses Database

A study on the engineered cost system in Hong Kong clothing industry


Author: Chow, Sai-kuen
Title: A study on the engineered cost system in Hong Kong clothing industry
Degree: M.A.
Year: 1998
Subject: Clothing trade -- China -- Hong Kong -- Cost control
Hong Kong Polytechnic University -- Dissertations
Department: Multi-disciplinary Studies
Institute of Textiles and Clothing
Pages: iv, 108 leaves : ill. ; 31 cm
Language: English
InnoPac Record: http://library.polyu.edu.hk/record=b1448555
URI: http://theses.lib.polyu.edu.hk/handle/200/1084
Abstract: In the fast changing clothing market, manufacturers should have accurate cost information system for cost control and decision making. The Engineered Cost System is modified the conventional cost system to improve the accuracy of cost information such as piece rate setting and product cost estimation. The Engineered Cost System will give the necessary information for product costing, cost control and performance evaluation. It provides insights into the root causes of poor performance. This thesis has discussed the problems and resistance during implementation the Engineered Cost System in a Hong Kong clothing manufacturer. Some solutions are suggested to solve the problems and reduce the resistance. This thesis also shows that the estimates of piece rate, product cost and sales yard from the Engineered Cost Method is significantly more accurate and reliable than the conventional cost method by using statistical methods.

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