An application study to create a mobile-based cost calculation software regarding woven fabric manufacturing in small-scale textile businesses

Abstract

Small-scale weaving businesses that make production in a highly competitive environment in textile industry need to properly calculate the unit cost of the products, which they produce or trade, in order to survive under the market conditions. But as most of the small enterprises in the industry have a workshop-type manufacturing structure on order basis, the cost calculation processes are usually carried out based on professional experiences without a specific method. The main factors that affect the unit cost of fabrics which are woven in enterprises that work on order basis are weaving preparation, raw material, labour, energy and amortization costs. Besides these main cost elements, the incalculable hidden cost factors and the cost factors of yarn waste, product waste and shrinkage ratio must be included in the unit cost calculation. The calculations involving all these elements do not seem possible to be made by the business owners in a continuous, correct and rapid way based on the professional experiences. In this study, software to calculate the unit cost of the products that are manufactured by small weaving enterprises was created and run in a sample application. The interface of this calculation software was created in ASP.NET programming language by using Microsoft Visual Studio 2013 application development software. The design of the application is in the level to be viewed in both mobile operating systems and Windows environment.