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Costing for the Fashion Industry 2nd edition [Minkštas viršelis]

, (Manchester Metropolitan University, UK), (Manchester Metropolitan University, UK)
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis x storis: 234x152x18 mm, weight: 380 g, 20 mono line drawings
  • Išleidimo metai: 06-Feb-2020
  • Leidėjas: Bloomsbury Visual Arts
  • ISBN-10: 1350078891
  • ISBN-13: 9781350078895
Kitos knygos pagal šią temą:
Costing for the Fashion Industry 2nd editionDidesnis paveikslėlis
  • Formatas: Paperback / softback, 240 pages, aukštis x plotis x storis: 234x152x18 mm, weight: 380 g, 20 mono line drawings
  • Išleidimo metai: 06-Feb-2020
  • Leidėjas: Bloomsbury Visual Arts
  • ISBN-10: 1350078891
  • ISBN-13: 9781350078895
Kitos knygos pagal šią temą:
Pastovi nuoroda: https://www.kriso.lt/db/9781350078895.html
Raktažodžiai:
"A practical, easy-to-use introduction to costing for the fashion industry for general fashion students who lack any accounting experience"--

Costing for the Fashion Industry is a practical, easy-to-use guide to the manufacture, sourcing and risk management methods essential to make a new fashion business venture financially viable.

Each chapter focuses on a theme, such as entrepreneurship, time constraints, global awareness and new markets and sourcing, alongside practical exercises and detailed industry case studies to put the theory into context. This second edition explores capital investment decisions, the changing nature of cost and the importance of global awareness and new markets, as well as expanded coverage of internationalization strategies for SMEs.

Recenzijos

While the fashion industry continues to evolve, aspiring scholars are left with many inquiries about how to financially build and sustain their dreams. ?Costing? not only provides answers to these questions, but also gives readers the unique opportunity to explore the different options available to help them build paths to success. Evans, Jeffrey, and Craig go above and beyond the expectations for a typical informative textbook and instead offer an expertly-organized manual for financial success in fashion. -- Bailey McAlister, Georgia State University, USA

Daugiau informacijos

A practical, easy-to-use introduction to costing for the fashion industry for general fashion students who lack any accounting experience.
Introduction viii
1 Small and medium-sized (SMEs) clothing businesses
1(9)
Introduction
1(1)
Leadership in SMEs
1(1)
Business strategy
2(2)
Processes, products and services
4(1)
Exercises
5(5)
2 Risk management
10(17)
Introduction
10(1)
Business risk management
11(2)
Financial risk management
13(1)
Developing a risk management plan
14(1)
Specific risks affecting the fashion industry
15(2)
The industry response
17(2)
Key performance indicators
19(4)
Exercises
23(4)
3 Global awareness and new markets
27(12)
Introduction
27(1)
The global supply chain
27(1)
Barriers and facilitators in market-entry strategies
28(1)
Contemporary issues
29(1)
Purchase order
30(4)
Lead times
34(1)
Critical path
35(3)
Exercises
38(1)
4 Product cost when sourcing
39(8)
Introduction
39(1)
Global sourcing
39(1)
Range planning
40(1)
Factories
41(1)
Shipping terms
41(2)
Exercises
43(4)
5 The nature of clothing manufacture and the need for costing
47(7)
Introduction
47(1)
What is clothing manufacture?
47(1)
Two important questions
48(1)
Definition of cost
49(1)
The need for costing
49(2)
From manufacturing to sourcing
51(1)
Exercises
52(2)
6 The elements of cost
54(15)
Introduction
54(1)
Classification of cost
54(1)
Direct costs
55(6)
Indirect costs - the overheads
61(3)
Exercises
64(5)
7 Costing over periods of time
69(16)
Introduction
69(1)
Period cost reports
69(1)
Capital equipment costs
70(1)
Depreciation - the straight-line method
71(1)
Period cost report
72(3)
Stocks and inventory
75(2)
Value of the work-in-progress
77(1)
Period end adjustments
78(4)
Exercises
82(3)
8 Product cost-job costing
85(17)
Introduction
85(1)
What is job costing?
85(1)
Treatment of the direct costs
86(2)
Treatment of the overheads
88(1)
Absorption of production overheads
88(3)
Cost centres
91(1)
Absorption of non-production overheads
92(1)
Example of a job cost
93(1)
Over-/underabsorption of overheads
94(2)
Process costing
96(1)
Exercises
97(5)
9 Marginal costing
102(12)
Introduction
102(1)
Variable costs
102(1)
Fixed costs
103(1)
Semi-variable costs
104(1)
Contribution
104(3)
Treatment of the semi-variable costs
107(2)
Case study
109(2)
Exercises
111(3)
10 Break-even analysis
114(11)
Introduction
114(1)
Establishing the break-even point
114(1)
Break-even tabulation
115(2)
Break-even chart
117(1)
Margin of safety
118(1)
Profit/volume chart
119(1)
Break-even point by calculation
120(1)
Break-even illustration
121(2)
Exercises
123(2)
11 Budgeting and standard costing
125(25)
Introduction
125(1)
Budgeting
125(1)
The cash budget
126(3)
Sales lag
129(1)
Flexible budgets
130(1)
Zero-based budgeting (ZBB)
131(1)
Standard costing
132(1)
Variance analysis
132(2)
Direct material
134(2)
Causes of direct materials variances
136(1)
Direct labour
137(3)
Causes of direct labour variances
140(1)
Overhead in standard costing
141(1)
Advantages and disadvantages of standard costing
142(1)
Exercises
143(7)
12 The changing nature of cost
150(8)
Introduction
150(1)
From traditional to advanced manufacturing technology
151(1)
Just-in-time
152(1)
Component manufacture and assembly
152(1)
Summary of changes in costs with the move into advanced technology
153(2)
Cost behaviour change
155(1)
Service industries
156(1)
Activity-based costing
156(1)
Exercises
157(1)
13 Activity-based costing
158(12)
Introduction
158(1)
Activity-based costing
158(6)
Advantages and disadvantages of ABC
164(1)
Activity-based budgeting
165(1)
Exercises
166(4)
14 Capital investment decisions
170(18)
Introduction
170(1)
The capital cost
171(1)
Accounting rate of return (ARR)
171(1)
Net cash inflows
172(2)
Payback period
174(1)
Discounted cash flow (DCF)
175(2)
Discounted payback period
177(4)
Conclusions
181(1)
Exercises
181(7)
Bibliography 188(2)
Answers to exercises 190(36)
Acknowledgement 226(1)
Index 227
Nathalie Evans and Susan Craig are Senior Lecturers in Fashion Business at Manchester Metropolitan University, UK. Michael Jeffrey is a retired academic formerly of Manchester Metropolitan University.