WORK IN PROGRESS

أَلَمْ تَرَوْا۟ أَنَّ ٱللَّهَ سَخَّرَ لَكُم مَّا فِى ٱلسَّمَـٰوَٰتِ وَمَا فِى ٱلْأَرْضِ وَأَسْبَغَ عَلَيْكُمْ نِعَمَهُۥ ظَـٰهِرَةًۭ وَبَاطِنَةًۭ ۗ وَمِنَ ٱلنَّاسِ مَن يُجَـٰدِلُ فِى ٱللَّهِ بِغَيْرِ عِلْمٍۢ وَلَا هُدًۭى وَلَا
كِتَـٰبٍۢ مُّنِيرٍۢ

“Have you not seen that Allah has made subservient for you whatever is in the heavens and whatever is on the earth, and has lavished His favours upon you, both seen and unseen? ˹Still˺ there are some who dispute about Allah without knowledge, or guidance, or an enlightening scripture”. (Al- Quran – 31:20)

أَلَمْ تَرَ أَنَّ ٱللَّهَ سَخَّرَ لَكُم مَّا فِى ٱلْأَرْضِ وَٱلْفُلْكَ تَجْرِى فِى ٱلْبَحْرِ بِأَمْرِهِۦ وَيُمْسِكُ ٱلسَّمَآءَ أَن تَقَعَ عَلَى ٱلْأَرْضِ إِلَّا بِإِذْنِهِۦٓ ۗ إِنَّ ٱللَّهَ بِٱلنَّاسِ لَرَءُوفٌۭ رَّحِيمٌۭ

“Do you not see that Allah has made subservient to you whatever is in the earth as well as the ships ˹that˺ sail through the sea by His command? He keeps the sky from falling down on the earth except by His permission. Surely Allah is Ever Gracious and Most Merciful to humanity”. (Al – Quran – 22:65)

My idea of Business Process Re-engineering is to upgrade business processes at each stage of value chain in a way which makes optimum use of computers. The computers become subservient to humans rather than making them redundant. This is based on the premise that computers will produce much needed order and peace for humans and a peaceful mind is able to take better decisions. People usually repel implementation of technology due to fear of redundancy and some will refuse to upgrade themselves. However once they are trained to make optimum use of computers and the fear of redundancy is not present – a positive synergistic impact will propel throughout the entire value chain which will result in increased performance and well being of humans”. (Sheikh Jawwad Ahmad)

Textiles Costing

COSTING IS FUN – The objective is to arrive at accurate product cost. Practically, people use variety of methods to arrive at a product cost. A perfect method might not be practically possible due to time and cost limitations, however – it exists and that is what makes costing fun since you continuously endeavour to reach it. The above modules are based on practical observation. People might have difference of opinion , for example, whether to put bank charges before profit or after it. Remember, a slight difference in price can win or loose huge orders so it is important to get pricing right. A new method, Activity Based Costing, where overheads are apportioned more accurately than traditional industry wide standard percentage method (e.g. 60% on labour cost is used by several small garments units to price their products) needs promotion. According to Activity Based Costing a product will be apportioned cost of a support function according to its accurate utilisation of that activity. For example, a mechanic who checks machinery of all products – his salary is distributed according to number of hours each product utilises. A special garment machine section might consume more hours of a mechanic than a basic garment machine section. It has been proven with research that Activity based costing has found flaws in traditional costing methods and lead to a more accurate price. However, due to time and cost factors textile industry is yet to embrace it fully.