|
1. درویشی، م. و همکاران (۱۴۰۲). «شناسایی شکافهای مهارتی در حسابداری صنعتی صنایع کوچک و متوسط ایران». فصلنامه علمی حسابداری مدیریت، ۱۶(۵۸)، صص62-۴۵. 2. مرکز تحقیقات چرم ایران. (۱۴۰۱). گزارش تحلیل وضعیت اقتصادی و زنجیره ارزش صنعت چرم و کفش ایران. انتشارات وزارت صنعت، معدن و تجارت. 3. Alves J. & M. Duarte (2021). "The impact of raw material waste on the cost structure of leather-dependent industries". Journal of Cleaner Production, No. 295, pp. 126-138. 4. Carvalho R. & L. Mendes (2022). "Applying target costing in traditional manufacturing sectors: A study of the Portuguese footwear industry". International Journal of Production Economics, No. 240, pp. 108-122. 5. Chang L. & Y. Zhang (2019). "Activity mapping for cost reduction in footwear assembly: A process engineering approach". Journal of Manufacturing Systems, No. 51, pp. 15-28. 6. Drury C. (2022). Management and Cost Accounting (11th ed.). Cengage Learning. 7. Ghosh S. & A. Chatterjee (2020). Optimizing costs in the leather industry through Activity-Based Costing (ABC): A case study. International Journal of Management Science, 11(4), pp. 201-215. 8. Hasan M.N. (2024). "Mathematical model for footwear upper material consumption". Journal of Industrial Engineering and Management, 17(2), pp.45-58. [ DOI:10.1016/j.heliyon.2024.e31046] [ PMID] [ PMCID] 9. Horngren C.T., Datar S.M. & M. Rajan (2020). Cost Accounting: A Managerial Emphasis (17th ed.). Pearson Education. 10. Kaplan R.S. & S.R. Anderson (2007). Time-Driven Activity-Based Costing. Harvard Business Press. 11. Kenea M. (2021). "Assessing the main priorities for bank financing in the leather industry in Ethiopia". SSRN Electronic Journal.
https://doi.org/10.2139/ssrn.4024998 [ DOI:10.2139/ssrn.3845211] 12. Kumar P. & R. Singh (2023). "Identifying and evaluating cost drivers in labor-intensive footwear industries". Journal of Cost Management, 37(1), pp. 32-45. 13. Kwak Y., Park H. & S. Kim (2020). "Target costing in footwear product design: Evidence from South Korea". Asian Journal of Cost Management, 12(3), pp. 89-104. 14. Liu X. & Y. Liang (2018). "Implementation of ABC costing in Chinese footwear factories". Journal of Industrial Economics and Business, 35(6), pp. 71-85. 15. Nowell L.S., Norris J.M., White D.E. & N.J. Moules (2017). "Thematic analysis: Striving to meet the trustworthiness criteria". International Journal of Qualitative Methods, 16(1), pp. 1-13. [ DOI:10.1177/1609406917733847] 16. Phan T. & J. Lee (2022). "The role of digital transformation in enhancing costing system accuracy". International Journal of Accounting Information Systems, No. 44, pp. 100-115. 17. Schmél F. (2019). "Structure of production costs in footwear manufacture". International Journal of Business and Economics, 14(3), pp. 55-68. 18. Solomon T., Abebe S. & B. Tadesse (2021). "Leather-cutting waste minimization: Case study in Ethiopian footwear factories". African Journal of Manufacturing Science, 8(4), pp. 112-125. 19. Tadesse B. & G. Wolde (2020). "Technology adoption and its impact on production efficiency in leather goods manufacturing". Journal of Technology Management, 15(2), pp. 77-92.
|
