Quarterly Scientific-Research Goljaam

Since the industry of hand-knitted carpet (tableau carpet) is a competitive one, so the financial data system especially the cost accounting system is required to preserve its status in the market and to plan for future production .The objective of this research is to provide an appropriate model for determining the cost of carpet (hand-knitted carpet) to be employed in cost accounting system. This will provide the necessary information for the higher managements of the carpet manufacturers. The data for this paper has been gathered using library-based and field studies methods via learning the stages of carpet manufacturing, theoretical accounting fundamentals, and cost analysis model research. The Delphi testing method is utilized and results are represented to the experts for review. A related questionnaire is also provided along with the results to collect the experts' opinions. This process will continue until a common and stable result can be reached.