Men's Clothing Industry Research Articles

Analysis Of The Application Of Recording Methods And Assessment Of Inventories In Accordance With Psak No. 14 At Andrew Smith Urban Lifestyle Supermall Karawaci


 Inventory is one of the assets that has an important role for the activities of a company. The problem that often occurs in inventory is when recording and evaluating inventory. Generally, recording is not detailed or even manually, thus making inventory reports unclear and not good. This makes the researcher want to compare the inventory treatment of Andrew Smith's Urban Lifestyle Supermall Karawaci store with PSAK No. 14.This research was conducted using a descriptive method with quantitative and qualitative data sourced from primary and secondary data. The data obtained are then processed, analyzed, and interpreted to determine the comparison with PSAK No. 14. Andrew Smith Urban Lifestyle is a manufacturing company engaged in the men's clothing industry such as: jackets, shirts, pants, chinos, sweaters, blazers, ties, accessories, shoes, and sneakers. The result of this research is that the store's inventory recording has not used a method that is in accordance with PSAK No. 14, there is only a partial recording referring to the perpetual method, namely when there is an entry and exit of goods that is directly recorded in a computerized manner. While the inventory valuation is also not in accordance with PSAK no. 14 because it does not use the FIFO method. Using the FIFO method will result in a clearer and better inventory valuation.

Analysis on China Men's Clothing Industry Based on SCP Paradigm

This paper analyzes the market structure from the perspectives of market concentration and trade barrier, and calculates that the market type of China's men's clothing industry is competitive market. On this basis, this paper discusses the market behaviors of men's clothing enterprises, including their pricing behaviors, non-price behaviors and m&a behaviors, and then verifies the influence of market structure on enterprise behaviors. Then, this paper explores the influence of enterprise market behavior on market performance. By analyzing the resource allocation and production efficiency of men's clothing enterprises, the results show that the enterprise's market performance is restricted by the enterprise's market behavior. Finally, this paper verifies that the market structure, market behavior and market performance of men's clothing enterprises conform to the one-way causal relationship proposed by Harvard school.

Coordinated employer bargaining and globalisation: a study of the men's clothing industry in Quebec, 1974–2012

AbstractThis article looks at the political economy of employer coordination of collective bargaining in the clothing or apparel manufacturing industry in Canada over three phases of globalisation: from the Multi‐Fiber Agreement in 1974 to the impact of the entry of China in the WTO. Although prevailing accounts emphasise the force of exogenous change and the likely decentralisation of bargaining structures and demise of bargaining coordination by employers, this case highlights how unions and employers sought to preserve their institutional model. We find that actor strategies and their interrelations are a central part of the explanation of this apparent institutional stability, despite the real force of economic, organisational and public policy factors. However, it is a dynamic stability in which change processes, reflecting shifting power relations, are leading to important shifts in the nature of employer coordination.

La restructuration des entreprises du vêtement pour hommes au Québec : une trajectoire particulière

This article proposes an analysis of the distinctive trajectory of the men's clothing industry in Quebec with regard to company restructurings. Since the 1950s, manufacturers have faced foreign competition and have focused on strategies such as product differentiation, production planning flexibility, and capitalization. The liberalization of markets has nevertheless forced certain manufacturers to substitute a part of their production with imports. The aim of this article is to confirm the idea according to which actors, on the basis of their interpretation of economic and institutional environments, can offer differentiated answers to globalization. [PUB ABSTRACT]

Ready-Made Democracy: A History of Men's Dress in the American Republic, 1760-1860 (review)

Ready-Made Democracy: A History of Men's Dress in the American Republic, 1760-1860. By Michael Zakim. (Chicago, IL: The University of Chicago Press, 2003. Pp. x, 296. Illustrations. Cloth, $30.00.)The strength of this book lies in the author's bringing together of insights from economic, industrial, labor, cultural, and gender history to support a series of broad conclusions about democracy and capitalism in the antebellum era. It is also a pleasure for a historian of fashion and physical appearance like me to see dress taken seriously as a major force in individual lives and American culture.In this book, Michael Zakim provides the most detailed account yet assembled of the rise of the men's clothing industry in the United States and of its early rationalization and standardization under the capitalist system, which began to appear in New York City in the late eighteenth century and grew rapidly in the antebellum era. By 1850 the clothing store Brooks Brothers, for example, had a marble palace of 20,000 square feet and a sales force of 2,000 (99). Pants were neatly piled on tables in the middle of its salesroom, and coats were displayed on hooks on the walls. Four hundred workers in back rooms either cut out the parts of the clothes from patterns placed on cloth or sewed together the parts into the items for sale.Zakim tells us more about the nature of dress in the lives of the young, upwardly mobile men who flooded the cities in this era to become clerks in stores and businesses than previous studies of the subject, including my own American Beauty (1983) and Patricia Kline Cohen's Murder of Helen Jewett (1998). Zakim is sensitive to the importance of individual items of dress; thus, he notes that the invention of disposable white collars allowed clerks to adopt a defining style of the male elites without having to undergo the significant expense of keeping those collars clean.Zakim presents women who worked in the men's garment industry as calling into question any notion of a transcendent feminine passivity or even domesticity (157). Mercilessly exploited by capitalism's unrelenting drive for cheap labor, they responded to the conditions of their exploitation by forming labor unions and engaging in strikes. Ultimately, however, they would fall victim to the breadwinner ethic-the idea that men should support their families by their own work, no matter their income. Even workingmen espoused that ideology, which they used to demand higher wages for themselves and which created a divide between male and female workers.Unfortunately, however, Zakim's narrative wanders, and it is at times hard to follow. Moreover, his conclusions are not as new as he claims them to be. Trained by social historians at Columbia University, he does not seem aware of a large body of literature in the history of fashion that has been accumulating for some time. Historians of fashion realized years ago that uniform, well-tailored clothing in dark colors had become the mark of the modern man of business and that fashion had become a standardizing force masking the revolutionary nature of capitalism, which separated home from office, created gulfs between the classes, and turned commodities into fetishes. …

An Archivist Responds to the New Accounting History: The Case of the US Men's Clothing Industry

A number of new accounting histories broadly attack rational empiricism and conventional methods of archival research. They focus on interpretation and theory development and intentionally downplay the usefulness of factual material and descriptive histories. Notwithstanding their erudition and persuasiveness, these histories rarely include convincing evidence to support their impassioned and unconventional views. This paper responds to many broad-sweeping claims that are presented in several new histories by presenting firsthand evidence drawn primarily from the US men's clothing industry. This evidence shows that the standards which were introduced in the late 1910s and early 1920s were implemented in response to market pressures, were mutually determined by union and management personnel and provided tangible benefits to workers as well as to owner/managers. The paper also discusses rationales and implications of the new accounting history movement.

Collective Bargaining and Cost Accounting: The Case of the US Men's Clothing Industry

Abstract The attributes and rationales of modern cost accounting procedures are not unequivocal. Some scholars underscore the adversarial relationship between accounting and labour (Bougen, 1989; Owen and Lloyd, 1985; Ogden and Bougen, 1985) while others contend that accounting data were used as much for social, political and ideological purposes as for efficiency concerns (Hopper and Armstrong, 1991; Ezzamel et al., 1990; Hoskin and Macve, 1988a and 1988b; Stewart, 1992). Alternatively, several researchers have re-examined the origins of cost accounting and more recent costing developments (Fleischman and Parker, 1991; Fleischman and Tyson, 1993; and Tyson, 1990 and 1992). The present paper further explores the development of modern cost accounting practice. It presents a detailed analysis of the US men's clothing industry between 1919 and 1926 and assesses over 1,200 arbitration decisions to determine how piece rates, production standards and standard costs were developed, implemented and carried out in...

Combined and Uneven Development in the Men's Clothing Industry

By the 1920s the production of men's clothing was clearly divided into two sectors. The first consisted of a relative handful of large firms, technologically and organizationally sophisticated and engaged in the manufacture of better-quality garments. The “secondary sector” included a great many small and technically more primitive enterprises producing mainly lower-priced and lower-quality clothing. In this article, Dr. Fraser examines the development of the industry from the period following the Civil War through the post-World War I era in order to explain why this dualistic industrial structure emerged. In so doing, he draws on a thesis developed by Michael Piore and Alfred Chandler regarding the relationship between industrial organization and the structure of the market. Fraser argues that the expansion of the mass market does not necessarily lead to the concentration of production. It may, on the contrary, and especially in those cases where demand is particularly unstable, encourage the growth of a “secondary sector” whose minimal fixed investment makes it well-suited to handle the more variable component of demand.

The Men's Clothing Industry: Colonial Through Modern Times.

The Men's Clothing Industry: Colonial Through Modern Times.

Book Review: Labor Economics: The Men's Clothing Industry: Colonial through Modern Times

Book Review: Labor Economics: The Men's Clothing Industry: Colonial through Modern Times

The epidemiology of atherosclerosis among a random sample of clothing workers of different ethnic origins in New York City: I. Prevalence of atherosclerosis and some associated characteristics

The prevalence of manifest atherosclerosis and associated conditions has been studied among a working population who were members of a Union representing the workers in the men's clothing industry in New York City. Of the total Union population of 33,000 men and women, a sample of 683 men and 592 women aged 40 and over was drawn at random; an additional, nonrandom group of family members, including 183 men and 272 women, was also examined. The majority of the participants belonged to two different ethnic groups,, and were first generation immigrants of Italian and Jewish origin; their social and economic status was otherwise comparable. The prevalence of manifest atherosclerosis in this population was established on the basis of well-defined diagnostic criteria. Manifest coronary heart disease was twice as frequent among Jewish than among Italian men but no ethnic difference could be discerned among the women; the sex difference in prevalence was well marked. In contrast, aortic atherosclerosis, diagnosed on the basis of roentgenorgraphic evidence of calcification in the thoracic and abdominal aorta, showed neither an ethnic nor a sex difference. Data on the prevalence of peripheral artery disease and calcifications in the arteries of the leg were also presented. Prevalence rates for hypertensive and rheumatic heart disease were also given. The reported data include information on relative weight, height, and other bodily characteristics, blood pressure and serum lipid levels, the prevalence of diabetes and the general state of health among this representative population sample and in the two main constituent ethnic groups. Jewish men and women were shown to have higher serum cholesterol levels than their Italian counterparts but serum phospholipid levels were similar in the two ethnic groups. Serum uric acid levels were higher in men than in women but similar in Italians and Jews. Systolic and diastolic blood pressure levels showed a rise with age but no ethnic difference. No ethnic difference was demonstrated in the prevalence of diabetes mellitus. An analysis of certain insurance records pertaining to this population group confirmed the evidence based on examination of the random population sample that coronary heart disease indeed occurred more commonly among Jewish than Italian men. The study provides an example of a comprehensive epidemiologic study of manifest atherosclerosis and should establish a basis for comparison with other much-needed surveys of this kind.

Section Work in the Women's Garment Industry

An interesting and instructive case study of a union's adaptation to technical change can be found in the women's garment industry. In the latter half of the nineteenth century the center of the women's garment industry was in New York City. Immigration was unrestricted, and skilled tailors from Europe became the work force for the new expanding needle trades industries. The system of labor was unspecialized, an individual skilled worker making the entire garment. Manufacturing was carried on in small unsanitary shops-the so-called sweatshops. Gradually, new methods and machinery were introduced. By the beginning of the twentieth century the manufacture of a garment had been subdivided into several basic crafts--cutting, operating, finishing, and pressing. Although the sewing machine operated by foot power was the only machine in use at that time, eventually cutting machines, pressing machines, special purpose sewing machines, and electric power came into use. Despite the introduction of these and other machines, the basic system of manufacturing women's garments remained unchanged. For many years the manufacture of women's garments in the New York market has been dominated by the so-called tailoring, or whole garment, system. In this method of production a skilled operator sews the entire garment. One operator makes the outer shell of the garment, sews the parts of the lining together, and then attaches the lining to the body. In the newer section work system, on the other hand, the sewing of the garment is broken down into many subdivisions with each operator performing only one small operation. Thus, one operator will work only on sleeves, another on collars, a third on cuffs, etc. Section work was first introduced into the men's clothing industry, for men's clothing is a relatively staple article. In women's clothing, by contrast, the style factor is dominant. About 40 years ago large men's clothing manufacturers began to set up section work shops where the work was subdivided into many small operations-as many as 150 in some shops. In the manufacture of women's garments, however, the introduction of section work was held back because of the highly seasonal character of the industry and the great variety of styles produced.

Labour Conditions in the Men's Clothing Industry: A Report

Labour Conditions in the Men's Clothing Industry; A Report. By F. R. Scott and H. M. Cassidy. (Published for the Institute of Pacific Relations.) Toronto: Thomas Nelson and Sons. 1935. Pp. x, 106. (75c.) - Volume 1 Issue 4

Workers' Rights and the Introduction of Machinery in the Men's Clothing Industry

Workers' Rights and the Introduction of Machinery in the Men's Clothing Industry

Unemployment Insurance in the Men's Clothing Industry of Chicago

Unemployment Insurance in the Men's Clothing Industry of Chicago

The Unemployment Agreement in the Chicago Men's Clothing Industry

The Unemployment Agreement in the Chicago Men's Clothing Industry

Collective Agreements in the Men's Clothing Industry

REGARD to the industrial setting of the clothing industry and its history will help in understanding what has happened to the industry in the field of industrial relations. In the year 1910, one of the outbursts that had been more or less common in one part or another of the industry, developed in Chicago. It proved to be much more extensive and persistent than previous outbursts had been. Some of the workers were represented by the United Garment Workers and the Chicago Federation of Labor; and the Women's Trade Union League took an active part in the controversy. At the close of the struggle, Hart Schaffner & Marx, the largest house in the industry, decided to recognize the principle of representation and group action among their workers, and accordingly laid out their policy to deal with employees collectively through their chosen representatives. The evolution of trade agreements in that house and in the clothing industry since that time has paralleled the development of organization among the workers.

A Proposal for an Unemployment Fund in the Men's Clothing Industry. Leo Wolman

<i>A Proposal for an Unemployment Fund in the Men's Clothing Industry</i>. Leo Wolman

Labor Agreements with a Powerful Union

organization came into being in the autumn of 1914, when a large number of the tailors and cutters in a body left the United Garment Workers of America (affiliated with the A. F. of L.) and subsequently united with the Tailors' Industrial Union (formerly known as Journeymen Tailors' Union) under the name of The Amalgamated Clothing Workers of America. Its first convention was held in the City of New York, December 26th to 28th, 1914. This fact is mentioned because in the brief period of its existence it has become the dominant labor organization in the men's and boys' clothing industry in America. It has a membership of over 100,000 and it has agreements governing industrial relations between its members and the most important clothing manufacturers of the country. The new organization from its inception was distinguished by an enthusiasm, a morale and an idealism which are quite remarkable and it has developed a type of leadership which has attracted wide attention both within and outside of the labor movement. The report of the general officers at the first convention emphasized the need of education as an indispensable element of success in achieving the aims of the organization. I quote from said report as follows:

The Revised Protocol in the Dress and Waist Industry

Events in the garment industries of New York take place with such rapidity and are so kaleidoscopic in shape that it is hopeless for one not himself a participant to keep them connectedly in mind. Yet these combinations and permutations, if analyzed, have very instructive value, and, properly interpreted and applied, bring great consequence to the industries of our country. There is a very clear division in New York City between the men's and women's clothing industries. As to the men's industryso far as this city is concerned-a very substantial part of the men's clothing industry was, up to a short while ago, working under a trade agreement between the American Clothing Manufacturers' Association and the Amalgamated Clothing Workers' Union, with an arbitral tribunal consisting of Charles L. Bernheimer, Dr. J. L. Magnes and Dr. Henry Moskowitz, as a conmmittee of moderators. This trade agreement was recently abrogated by the employers because of the failure of the workers to observe a decision of the board of arbitration. As to the women's industry-the women's wear industry, on the workers' side, is largely represented by the International Ladies' Garment Workers' Union. The employers are divided into various groups. The manufacturers of cloaks, suits and skirts are now represented by one association, the result of a consolidation in 1915 of what had been theretofore two employers' organizations; the manufacturers of dresses and waists are represented by another association, the manufacturers of children's dresses by a third, the manufacturers of ladies' undergarments by a fourth, the embroiderers by a fifth, and the house dress and kimono manufacturers by a sixth. All these trades are now working under trade agreements with the union. It was in the cloak, suit and skirt industry, covering about 60,000 workers, that the protocol plan was first devised and kept in operation for a period, roundly, of about five years and a half. It will be recalled 183