RT - Journal Article T1 - The comparison of additional value of hand made rug in the conditions of management and self-employment production JF - goljaam YR - 2007 JO - goljaam VO - 2 IS - 4 UR - http://goljaam.icsa.ir/article-1-362-en.html SP - 87 EP - 112 K1 - additional value K1 - self-employment K1 - management K1 - the finished expenditur Teach Ardestan K1 - Instructor of department accounting Ilam university AB - Hand made rug is one of the major non-petroleum exported items which directly and indirectly supports the employment of large number of people around 8 to 9 millions in the recent years.The exportation of hand-made carpet has descended and it is considered a serious threat and may end to unemployment for a large number of the countrymen. This is one of the important reasons for the extra decrease of the carpet value. In this regard, the ordinary carpet in Hamedan and Fars and tiny weaved carpet in Isfahan have been investigated. The carpet under the investigation in Hamedan province is of rural woven type, in Fars province is Kashkooli woven type and in Isfahan’s is 34-meter type. The selection of these carpets is according to the experienced expert and the frequency of that type of carpet in the mentioned provinces .The data collection was performed through the questionnaire. The number of samples for each province was assigned at the level of 40” .Then the samples were randomly selected. After the data collection related to production expenditures, the expenditures divided into direct and indirect ones. The direct expenditures consisted of elementary materials and direct wages, and indirect expenditures consisted of electricity, water, rental, and asset. When the expenditure means were assigned, the carpet sale price was computed too. Then the additional value was investigated on the two conditions of self-employment and management. Also, the type of production management was assigned based on the additional value. The results indicated that the additional value on the condition of self-employment and management in Hamedan province for rural carpet is equal to 37726 and 140707 and in Isfahan province for 34 meter type is equal to 82050 and ,161508, and in Fars province for tribal Kashkooli for each meter is equal to 4177 and 28138 LA eng UL http://goljaam.icsa.ir/article-1-362-en.html M3 ER -