PRIME COST MANAGEMENT ACCOUNTING FOR WOODEN HANDICRAFTS

Nahid Rahmanpour, Mohsen Karbasian
unpublished
At first glance, handmade art works are seen as a set of applied-artistic products with functional features, which express culture and art of a specific age. The artistic and cultural concepts are transferred from one generation to next generation by these works. Generally, people find art work as spiritual matters without physical life. However, handicraft arts with critical features such as high value added and dependence on locally available raw materials also represent profitable business.
more » ... ofitable business. In light of this, profitable and entrepreneur art-industries can be developed using modern management methods to systematically survey the production process, cut the costs, and increase performance and quality. Different ways for cost management methods and how to employ them in handicraft art work production were studied using library study. Afterward, the results from artistic production projects were tested using applied-scientific method. The findings showed that the goals such as entrepreneurship, development of new sector align with modern life, and improving competitive power in national and international markets are achievable using modern cost management methods.
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