Quarterly Scientific-Research Goljaam

Proper and rational collecting, classifying and regular reporting of financial data in a manufacturing unit requires establishing an appropriate and compiled cost accounting data system so that based on these reports, the managers of the manufacturing units can make their decisions for planning, control of production and also cost reduction. Since the hand-knitted carpet industry is a competitor one, so a financial data system and especially a cost accounting system are required to preserve its situation in the marketplace and to plan for future. The objective of this research is to provide an appropriate template for determining the cost of carpet industry (hand-knitted carpets) to be employed in the cost accounting system. This will provide the necessary information for managers of the carpet manufacturing units. The material for this paper has been collected by library and field research methods including: learning the stages of carpet manufacturing, theoretical accounting fundamentals, and cost analysis templates research. The Delphi test method has been utilized and results have been presented to the specialists for review. A related questionnaire has also been provided along with the results to collect the reviewers’ opinions. This process has been followed until a common and stable result has been attained.

Since the industry of hand-knitted carpet (tableau carpet) is a competitive one, so the financial data system especially the cost accounting system is required to preserve its status in the market and to plan for future production .The objective of this research is to provide an appropriate model for determining the cost of carpet (hand-knitted carpet) to be employed in cost accounting system. This will provide the necessary information for the higher managements of the carpet manufacturers. The data for this paper has been gathered using library-based and field studies methods via learning the stages of carpet manufacturing, theoretical accounting fundamentals, and cost analysis model research. The Delphi testing method is utilized and results are represented to the experts for review. A related questionnaire is also provided along with the results to collect the experts' opinions. This process will continue until a common and stable result can be reached.