文章基本信息

标题：Using Costing Systems in order to Price Products in Small Textile, Leather, and Clothing Companies: Field Study from Jordan
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作者：HAMDALLAH ; MADHER E ; OSAMA S. SHABAN 等
期刊名称：International Review of Management and Business Research
印刷版ISSN：2307-5953
电子版ISSN：2306-9007
出版年度：2014
卷号：3
期号：1Part 1
页码：113-118
出版社：Academy of IRMBR
摘要：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.
关键词：Managerial accounting; cost accounting; costing systems; and pricing process.