ارائه الگوی مناسب بهای تمام‌شده در صنعت فرش (فرش دستباف)

Proper and rational collecting, classifying and regular reporting of financial data in a manufacturing unit requires establishing an appropriate and compiled cost accounting data system so that based on these reports, the managers of the manufacturing units can make their decisions for planning, control of production and also cost reduction. Since the hand-knitted carpet industry is a competitor one, so a financial data system and especially a cost accounting system are required to preserve its situation in the marketplace and to plan for future. The objective of this research is to provide an appropriate template for determining the cost of carpet industry (hand-knitted carpets) to be employed in the cost accounting system. This will provide the necessary information for managers of the carpet manufacturing units. The material for this paper has been collected by library and field research methods including: learning the stages of carpet manufacturing, theoretical accounting fundamentals, and cost analysis templates research. The Delphi test method has been utilized and results have been presented to the specialists for review. A related questionnaire has also been provided along with the results to collect the reviewers’ opinions. This process has been followed until a common and stable result has been attained.