The application of standard costing system in textile industry

In this study, firstly historical background of cost accounting has been examined. Cost accounting systems such as actual costing, estimated costing and standard costing have been examined in a parallel of the development of cost accounting. Then, Thoretical base of standard costing has been examined. Moreover, information about the new manufacturing environment, which has been occured with the application of advanced manufacturing techniques such as CIM (Computer integrated manufacturing), FMS (Flexible manufacturing systems) and the new management philosophy such as TQM (Total quality management), has been given. And the applicability of standard costing in mis new environment has been described by using positive and negative critism against this system. Standard costing system was first developed at the begining of 1900s and has been used as a mean of cost control and performance measure. To determine the application of standard costing system in textile firms manufacture in the area of Adana, a survey research at 34 textile firms in Adana and a case study in a public firm have been made. Keywords; Standard costing, new manufacturing environment, survey research, case study.