| 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 |
| 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. |
| Rights: | All rights reserved |
| Access: | restricted access |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| b14485552.pdf | For All Users (off-campus access for PolyU Staff & Students only) | 4.35 MB | Adobe PDF | View/Open |
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