The idea of this project came durin

The idea of this project came during a time of increased
awareness of the changes in costing products and processes within
other industries in the United States. Activity-based costing was
being used in the electronics industry, the defense industry, and
in a few other companies. Harvard Business Review contained
articles explaining the ideas behind the new costing methods and
examples of applications. While research in other industries was
growing, no one appeared interested in applying the new costing
techniques to the apparel industry.
Although the manufacturing process within the apparel industry
continued to be more labor intensive than the industries initially
applying activity-based costing, the researcher believed that the
costing techniques could be adapted to the apparel industry quite
easily. This research project was granted to determine the
applicability of activity-based costing to the industry and to
explain the new costing techniques to members of the industry.

Hasil (Bahasa Indonesia) 2:

Ide proyek ini datang selama waktu meningkat
kesadaran akan perubahan biaya produk dan proses dalam
industri lainnya di Amerika Serikat. Costing berbasis aktivitas yang
digunakan dalam industri elektronik, industri pertahanan, dan
dalam beberapa perusahaan lain. Harvard Business Review yang terkandung
artikel yang menjelaskan ide di balik metode biaya baru dan
contoh aplikasi. Sedangkan penelitian di industri lain yang
berkembang, tidak ada yang muncul tertarik dalam menerapkan biaya baru
teknik untuk industri pakaian.
Meskipun proses manufaktur dalam industri pakaian
terus menjadi lebih padat karya daripada industri awalnya
menerapkan kegiatan berbasis biaya, peneliti percaya bahwa
teknik biaya bisa disesuaikan dengan industri pakaian cukup
mudah. Proyek penelitian ini diberikan untuk menentukan
penerapan kegiatan berbasis biaya untuk industri dan untuk
menjelaskan teknik biaya baru untuk anggota industri.