TY - JOUR ID - 117654 TI - Factors Affecting Raw Material Write Off: A Case Study of the Sri Lankan Apparel Industry JO - International Journal of Management, Accounting and Economics JA - IJMAE LA - en SN - AU - Ranasinghe, Gayani Madhushanthi AU - Dilanthi, Shanika AD - Graduate, Department of Industrial Management, Faculty of Applied Sciences, Wayamba University of Sri Lanka, Kuliyapitiya, Sri Lanka AD - Senior Lecturer, Department of Industrial Management, Faculty of Applied Sciences, Wayamba University of Sri Lanka, Kuliyapitiya, Sri Lanka Y1 - 2015 PY - 2015 VL - 2 IS - 7 SP - 727 EP - 736 KW - Excess Ordering KW - Excess Receiving KW - Raw Material KW - Sri Lankan Apparel Industry KW - Write Off KW - Yield per Yardage Saving (YY Saving) DO - N2 - The Sri Lankan apparel industry is considered as the most significant and dynamic contributor to the country’s economy. Though the industry creates profits in significant still it has many losses in financial aspects such as the cost of raw material. Therefore this research was carried out as a case study in the Sri Lankan apparel industry to identify factors affecting raw material write off. The main raw material considered in the study was fabric being the single largest cost factor in the apparel industry. This research randomly selected 85 schedules as the sample. Both primary and secondary data were used and collected through author observations, interviews and secondary data sources. The data were quantitatively analyzed with regression analysis.  The results showed that both excess ordered raw material quantity and yield per yardage saving were the significant factors that affected on raw material write off in the Sri Lankan apparel industry. Further descriptive analysis revealed that pattern changes and marker improvement mainly contributed to this yield per yardage saving. The regression analysis further identified a significant relationship among the raw material write off quantity, excess ordered raw material quantity and yield per yardage saving. Also this study suggested to create a Lean manufacturing culture to minimize raw material write off in the apparel industry.   UR - https://www.ijmae.com/article_117654.html L1 - https://www.ijmae.com/article_117654_4279f318003186dbcc498927a832c224.pdf ER -