%0 Journal Article
	%A M. F. Wu and  F. T. Cheng
	%D 2014
	%J International Journal of Economics and Management Engineering
	%B World Academy of Science, Engineering and Technology
	%I Open Science Index 89, 2014
	%T Construct the Fur Input Mixed Model with Activity-Based Benefit Assessment Approach of Leather Industry
	%U https://publications.waset.org/pdf/9998273
	%V 89
	%X Leather industry is the most important traditional
industry to provide the leather products in the world for thousand
years. The fierce global competitive environment and common
awareness of global carbon reduction make livestock supply quantities
falling, salt and wet blue leather material reduces and the price
skyrockets significantly. Exchange rate fluctuation led sales revenue
decreasing which due to the differences of export exchanges and
compresses the overall profitability of leather industry. This paper
applies activity-based benefit assessment approach to build up fitness
fur input mixed model, fur is Wet Blue, which concerned with four key
factors: the output rate of wet blue, unit cost of wet blue, yield rate and
grade level of Wet Blue to achieve the low cost strategy under given
unit price of leather product condition of the company. The research
findings indicate that applying this model may improve the input cost
structure, decrease numbers of leather product inventories and to raise
the competitive advantages of the enterprise in the future.

	%P 941 - 944