Pamuklu tekstil endüstrisinde maliyet analizleri
Cost analysis in cotton textile industry
- Tez No: 14271
- Danışmanlar: DOÇ.DR. HALUK ERKUT
- Tez Türü: Yüksek Lisans
- Konular: Tekstil ve Tekstil Mühendisliği, Textile and Textile Engineering
- Anahtar Kelimeler: Belirtilmemiş.
- Yıl: 1990
- Dil: Türkçe
- Üniversite: İstanbul Teknik Üniversitesi
- Enstitü: Fen Bilimleri Enstitüsü
- Ana Bilim Dalı: Belirtilmemiş.
- Bilim Dalı: Belirtilmemiş.
- Sayfa Sayısı: 206
Özet
ÖZET Tekstil Endüstrisinin genelde, tekstil ürünlerinin özelliklerin den kaynaklanan, hammadde ve yüksek kalite sağlamadaki güçlükler, tekstil ticaretinin özelliklerinden kaynaklanan talep dalgalanmaları, modaya bağımlılık, dışsatım kısıtlamaları, tekstil sanayiinin yapısın dan kaynaklanan işgücü ve üretim yönetimindeki güçlükler, yüksek maliyetler gibi çeşitli sorunları bulunmaktadır. Bu sorunlar ülkemizin içinde bulunduğu ekonomik ve sosyal koşullara bağlı olarak çözümlenmesi gereken bir dizi problem olarak ortaya çıkmaktadır. Bu sorunlardan yola çıkılarak yapılan bu tez çalışmasında Türk Tekstil Endüstrisinin maliyetler yönü incelenmiştir. Genel anlamda ele alınan maliyet kayramı, üretim yönetimine ışık tutması amacı ile bir üretim planlaması modeli eşliğinde de incelendikten sonra tez ilerledikçe Pamuklu Tekstil Endüstrisine daha ağırlıklı olarak yer verilmiş, her tipteki örnek ve uygulamalar bu sektörden seçilmiştir. En genel şekliyle, Pamuklu Tekstil Endüstrisinde Birim Maliyet Hesaplama Yöntemleri üzerinde durulmuş ve tek tek üç ana maliyet sis temi tanıtılmıştır. Özel bir tekstil işletmesinde yapılan incelemeler ve buradan alman veriler yardımı ile Safha Maliyet Sistemi kullanılarak İplik Birim Maliyetleri çıkarılmıştır. Uygulama örneğinde incelenen dört ayrı numaradaki pamuk ipliğinin maliyet faktörlerine göre birim maliyetlerinin yüzde dağılımların dan elde edilen ortalama yüzde değerlerin ışığında, Türk Tekstil Endüstrisinde maliyetlerin durumu, dış ülkelerle karşılaştırılmalı olarak incelenerek, çeşitli sonuç ve önerilere gidilmiştir. Tezimin bu konuda araştırma yapmak isteyen tüm öğrencilere ve araştırmacılara ışık tutmasını diliyorum. xi
Özet (Çeviri)
SUMMARY COST ANALYSIS IN COTTON TEXTILE INDUSTRY The textile sector ia a traditional sector in Turkey. Within the historical process, the production units which mere constituted in the form of house economy at first, then mere converted to the large scaled units in the course of time. Between 1920 and 1930 Turkey was exporting cotton as raw material in return for processed textile products because of its inefficient production capacity in textile industry. As a result of a great crisis which occured in last years of that time period while demand of catton was decreasing, the potential imports level of processed textile products were also influenced indirectly and negatively. With the first industry planning with respect to forth coming five years (1931-34) the efforts with regard to improvement of Turkish textile industry were concentrated and the expansion process of technological knowledge was accelerated also founding Sümerbank in 193D. After all, at the beginning of 40s necessary exchange was procured for the imparts of machinery and equipment in textile in dustry. The industry which reached to the level that was efficient to produce a considerable portion of potential imports of the country by 1946, offered important development an improvement and modernisation of existing factories as a result of 1946 plan. With the incentives given in' 50s the production of private sector in both catton and woolen textile industry exceeded those of Sümerbank. According to the figures supplied from State Planning Organization while the existing capacity of cotton yarn was 98,7 thousand, that af cotton fabrics was 66,5 thousand tons in 1960, and also in the same year the capacities of wool yarn and wool fabrics reached to 39 thousand and 61,5 thousand tons respectively. The production of cotton yarn in 1960 was realised at the level of 82,8 thousand tons while that of catton fabrics was 63,2 thousand tans. As for the levels af production af wool yarn and wool fabrics 12,3 thousand and 6,5 tans were realised respectively. The capacity and technological structure of the catton sector which is the center af the gravity of textile sector are as follows: Our machinery park with rotor spinning units is about 4,5 million xiispindles. In that total spindel number the share of rotors is near 3-it %. It seems that there are 5k. ODD looms which are in operation in weaving sectar and 23 % of that number takes place in organized private sector while the rest 61 % takes place in unorganized private sector. The share of the unorganized private sector in total production is about 2D %. Almost all of these loams are aid and old fashioned besides operating with narrow weaving. On the other hand the looms in organized private sector involves 60 % of total production with a production 850 million m2 despite its share that is only 23 %. 80 % of total number of looms have shuttles while k2 % of its 1,5 billion mz capacity is with wideness under 120 cm. Since the usage of capacity is not at efficient level there are idleness and over capacity operations in integrated establishments which are not able to meet whole finishing needs Df Turkey. What is the appearance of our textile sector in exports in that brief definition? - Ulollen groups (except the fabric clothes) 8 thousand tons and $ k5 million. - Cotton groups (except the yarn and fabric clothes) 110 thousand tons and $ 150 million. - Cotton groups (including yarn, except for the fabric clothing) 220 thousand tons and $ 500 million. - Fabric clothing groups (except the knitting goods and pol.ypropilen 120 thousand tons and $ 1,7 billion. Our total exports level reaches to $ 2,7 billion with all other groups. The Turkish textile and clothing industry developed rapidly since 1980 to 1989. In 1980 the share of our imports to European Community Countries was about 1,1 %. In 1989 this figure reached to 9 %. In other words, from 1980 to 1989 our capacity to meet the demand of European countries increased by 8 times. In the same period of time our share in the world textile commerce reached to 2,3 % from 0,3 %. The world textile commerce showed a growth nearly 6,1 % as volume namely not in monetary terms. This growth rate will decrease to 5 % in the period between 1990-1995. As for us, our growth rate in 1980 decreased to 70 %, from 1981 to 1982 to 30 %, then to 20 % xiiiand finally today it decreased ta 12 %. At the same time the structure Df our textile industry moved from yarn which is with lower value added to clothing with higher value added. As mentioned above, we increased our share in Europe from 1 % to 9 % while increasing the same figure from D, 3 % to 3 % in the world textile trade. In general the textile industry has various problems such as difficulties arising from properties of textile products to procure raw material and to get high quality, demand fluctuations arising from properties of textile commerce, dependence on fashion, restrictions regarding exports, difficulties arising from structure of the textile industry in employement and production management and so am These problems are arising as a series of problems to be solved depending upon the social and economical conditions which our country is in. While trying find solutions to the problems Df Turkish textile industry, firstly determining the basic parameters of the related sector its potential production and technological level should be found and exposed to view followed by detailed examination of problems with respect to raw material, internal and external market, quality, cost, finance, investment and training. The basic parameters, of Turkish textile industry can be examined under various headlines such as Resources of Raw Materials, Catagories of Products, Capacities of Production, Values of Production, Power of Exports, Organization Structure, Employement Power, Training Level, Technological Level. As Turkish textile industry is face to face with general problems, it has also proper problems arising from the economical and social situation which our country is in. These problems can be named as Raw Material, Market, Exports, Cost, Quality, Investment, Training Problems, etc. In this thesis the abovementioned problems of Turkish textile industry are examined in costs respect or in other words from the standpoint of costs. As the study was developing the cotton textile industry was emphasized and various types of samples and applications were especially chosen from that sector. Industry, textile industry, cast, cost in cotton textile industry are some of the concepts mentioned as outline in the first part. In the second part while the relationship between coat and production concepts was taking place, nine different cases were also examined. At the end of thiB part an interfactory macro production planning model was also offered so that it can enlighten production management in general meaning. xivIn the third part besides the types of main cDst factors as outline such that direct material, direct labor and factory overhead the other general expenses were also mentioned. As for the fourth part; after the classification and introduction of places in which the costs are coming into existence, the subject of cost allocation is taken up followed by introduction of an algebric applications available to use in that method at the end of the part. The fifth part is the part in which the costs were classified in many ways while the related cost systems expressed accordingly. In the sixth part the factors which have effects on the costs of textile enterprises took place. About that topic nearly ten factors were put forth. Dn the other hand until the end of the sixth part it is dealed with the general explaination of related sector and subject, the needs and benefits of keeping cost accounts, factors affecting costs, the production and cast relationships important at the time of decision. And finally as the seventh part while unit cast calculation methods in cotton textile industry were offered, three basic cost systems were also introduced one by one. Through the examination in a private textile factory and the figures supplied from that company, the unit cost of yarn was calculated by using process cost system. In the application, percentages Df unit costs of four types Df cotton yarn with different numbers were found according to cost factors. Taking the averages of these percentages new percentage values were found and with the help of these values in the final and eighth part while the position of costs in Turkish textile industry were examined by making comparisons with other countries' units results and suggestions were put forward. To direct and determine the strong and weak paints Df Turkish textile industry that. is based on exports, different countries with different economic structure were taken as criterian. As a result of comparisons made depending upon these considerations the shares of Turkish textile industry in expenditure respect were offered in different statements. As a consequence of these examinations several results were brought to light with reference to the economic structure and conditions Df Turkish textile industry. Besides all these; several forecasts directed to the future conditions of cost factors were also determined taking into considera tion the abovementioned points. In these forecasts the possible error percentage is between 15-2D %. xvAll these examinations and forecasting studies were achieved on spinning, weaving and finishing costs one by one. For the countries like Turkey which are not able to perform research and development activities by themselves by the way which are dependent on countries that are performing those, there are the following alternatives: - Continuing production with old machinery equipment and old technology. - Besides the prevalence of the old technology the modernization of still existing machinery. - Moving to the new machinery-equipment and the technology rapidly. None of the abovementioned alternatives is a single solution far Turkey by itself. By the way it is necessary to find an intermidiate way. Unfortunately there is not any institution and enterprise which dealed with those problems. Turkey is deprived of a“National Textile Investment Policy”which should be constituted as a result of serious examinations, critics and discussions. Textile investments are uncontrolled besides being in disorganization and discoordinations. Inspite of the considerable developments in last years and the performance of several enterprises that are over the average of many countries, in general the productivity of Turkish textile industry is low. For the increase of production productivity technical and administrative rationalization should be emphasized. However it should be avoided ignorant adaptation of foreign models anymore. Foreign consultans cannot always bring the most necessary solutions suitable to the conditions of Turkey. Firstly the European countries which are developed are not only a perfect market for textile but also the competitors whose competition power is getting stronger in time. As long these results are considered and the advices are applied the chance of increase of the competition power of Turkish textile industry in international markets in both quality and cost respects will have been provided. I wish my thesis will enlighten all students and anyone else who wants to research on that subject. xvi
Benzer Tezler
- Türk pamuklu tekstil endüstrisinde maliyet analizleri ve bilgisayara dayalı uygulama örnekleri
Başlık çevirisi yok
ZÜHRE EREL
Yüksek Lisans
Türkçe
1988
Endüstri ve Endüstri MühendisliğiDokuz Eylül Üniversitesiİşletme Ana Bilim Dalı
DOÇ. DR. TUNA TANER
- Türkiye'de pamuklu dokuma endüstrisinde verimlilik ve kalite analizleri
Efficiency and quality analysis of cotton textile industry in Turkey
ERALP GÖNÜLALAN
Yüksek Lisans
Türkçe
2010
Tekstil ve Tekstil MühendisliğiNamık Kemal ÜniversitesiTarım Ekonomisi Ana Bilim Dalı
PROF. DR. HASAN GÜNGÖR
- Development of multi-layer conductive polymer nanocomposites for electromagnetic shielding application
Elektromanyetik kalkanlama uygulamaları için katmanlı iletken polimer nano kompozitlerinin geliştirilmesi
FATMA ZEHRA ENGİN SAĞIRLI
Doktora
İngilizce
2017
Bilim ve Teknolojiİstanbul Teknik ÜniversitesiMalzeme Bilimi ve Mühendisliği Ana Bilim Dalı
PROF. DR. EYÜP SABRİ KAYALI
PROF. DR. ABDÜLKADİR SEZAİ SARAÇ
- Tekstil boya banyo sularının elektrooksidasyon yöntemi ile arıtımının araştırılması
Investigation of the treatment of textile paint bath water by electrooxidation method
RABİA YILDIRIM
Yüksek Lisans
Türkçe
2022
Çevre MühendisliğiMersin ÜniversitesiÇevre Mühendisliği Ana Bilim Dalı
PROF. DR. NADİR DİZGE
PROF. DR. BÜLENT KESKİNLER
- Pamuklu boyama endüstrisinde yaygın olarak kullanılan atıksu arıtma sistemlerinin maliyet analizi
Başlık çevirisi yok
OSMAN OKAN CENGİZ
Yüksek Lisans
Türkçe
1998
Çevre MühendisliğiYıldız Teknik ÜniversitesiÇevre Mühendisliği Ana Bilim Dalı
PROF. DR. NECDET ARAL