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t. e. Cost accounting is defined by the Institute of Management Accountants as "a systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, allocating, aggregating and reporting such costs and comparing ...
Fitting a nettle/canvas-fabric on a dress form. In sewing and fashion design, a pattern is the template from which the parts of a garment are traced onto woven or knitted fabrics before being cut out and assembled. Patterns are usually made of paper, and are sometimes made of sturdier materials like paperboard or cardboard if they need to be ...
e. Cost of goods sold (COGS) is the carrying value of goods sold during a particular period. Costs are associated with particular goods using one of the several formulas, including specific identification, first-in first-out (FIFO), or average cost. Costs include all costs of purchase, costs of conversion and other costs that are incurred in ...
Wrinkle-resistant or permanent press or durable press is a finishing method for textiles that avoids creases and wrinkles and provides a better appearance for the articles. Most cellulosic fabrics and blends of cellulosic rich fabrics tend to crease or wrinkle. A durable press finish makes them dimensionally stable and crease free.
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Accounting. An operating expense (opex) [a] is an ongoing cost for running a product, business, or system. [1] Its counterpart, a capital expenditure (capex), is the cost of developing or providing non-consumable parts for the product or system. For example, the purchase of a photocopier involves capex, and the annual paper, toner, power and ...
Quality, cost, delivery (QCD), sometimes expanded to quality, cost, delivery, morale, safety (QCDMS), [1] is a management approach originally developed by the British automotive industry. [2] QCD assess different components of the production process and provides feedback in the form of facts and figures that help managers make logical decisions.
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