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# Garments costing

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# Garments costing

Garments Costing is the very important for a merchandiser and production.

Visit blog: http://www.merchandisingbangla.com/

Garments Costing is the very important for a merchandiser and production.

Visit blog: http://www.merchandisingbangla.com/

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### Garments costing

1. 1. MD.KHAIRUL BASHAR B.Sc. in Textile Engineering Concentration: Apparel Manufacturing Technology Intake:7th Section:01 ID: 12131107011 Bangladesh University of Business and Technology(BUBT) Garments Costing
2. 2. Calculation Formula: Fabric Consumption: [{(B.L +S.L + 4-10 cm) ×( ½ chest+ 2-4 cm) ×2}×GSM ] =…………………………………………………………………… 10000000 Labour cost per minute = (Monthly salary of an operators/Total minutes available in the month
3. 3. Sewing cost = (SAM of the garment * Minute cost of the labour) / Line eff% Cutting cost = (SAM of cutting * Minute cost of the labour) / cutting efficiency (%) CMT = sewing cost + cutting cost + trimming
4. 4. Garment Costing: For garments costing a merchandiser needs to have clear conception on some important Terms. They are-  Fabric Consumption  Fabric Cost  Accessories Cost  Print/Embroidery/Washing Charge  C.M.  Freight (C & F)  Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales Contract)
5. 5. Example of garment costing calculation:  The calculation of garment costing is given by assuming the following dimensions for polo neck T-shirt,  No. of pieces = 5000,  Salary of the operator =6000 tk/month=80\$/month,  No. of working days = 26,  Line efficiency considered= 52%,  Sewing SAM= 15 min.,  Cutting SAM= 7 min. 1\$ =75 taka  Chest = 60 cm,  Length (HSP to waist) = 75 cm,  Sleeve length = 25 cm  Fabric used is 2/60s 100% cotton S/J fabric.  GSM is 180
6. 6. Solution :- The fabric consumption can be calculated as [{(B.L +S.L + 4-10 cm) ×( ½ chest+ 2-4 cm) ×2}×GSM ] =…………………………………………………………………………………… 10000000 [{(75+25 + 4) ×( 60+ 2) ×2}×180 ] =…………………………………………………….. 10000000 = 0.232 + Wastage 10% [if consider 10% wastage] = 0.255 kg/pcs CMT (cost of making with trimming) charges may be calculated as follows Labour cost per minute = (Monthly salary of an operators/Total minutes available in the month = 6000/ (26×8×60) = 0.48 tk.
7. 7. Sewing cost = (SAM of the garment * Minute cost of the labour) / Line eff% = 15*0.48 / 52% = 13.85 tk. Cutting cost = (SAM of cutting * Minute cost of the labour) / cutting efficiency (%) = 7*0.48 / 52% = 6.46 tk. Now trimming cost is considered as 3.70 tk. but it depends how number of operators are there for trimming . CMT = sewing cost + cutting cost + trimming = 13.85+ 6.46+ 3.70 = 24.01 tk.
8. 8. Consumption Calculation for woven basic Trouser/Pant:
9. 9. Here, Fabric width =59″ ½ waist circular =46cm + 8 (Seam allowance) = 54cm Front rise = 28cm ( Including waist belt ) + 8 (Seam allowance) = 36cm ½ Thigh circular = 36cm + 6 (Seam allowance) = 42cm Inseam length = 821cm + 3 (Seam allowance) = 85cm
10. 10. Consumption = (54 × 36) × 2 + (42 × 85) × 4 ÷ 36 ÷ 59 + 5% = 3888 + 14280 ÷ 6.45 ÷ 36 ÷ 59 + 5% = 1.33 + 0.05 = 1.38 yds /pcs Per doz = 1.38× 12 = 15.84 /dz (ypd) + 5%(wastage) = (15.84 × 5/ 100) + 15.84 = 0.792 + 15.84 = 16.63 yds/doz
11. 11. If the price for the fabric is \$0.95 per yds. The cost for the garment will be Cost per dozen (Fabric) = .95 x 16.63 = \$ 15.80 Accessories: cost /dz = US \$ 6.00 (1 piece all time \$ .15) CM /dz = US \$ 10.00 Subtotal = US \$ 31.80 Transport cost from factory to sea or airport (.5%) = US \$ 0.20 Clearing and forwarding cost (2%) = US \$ 0.90 Overhead cost (.5%) = US\$ 0.20 Net cost price = US\$ 33.10 Profit (10%) = US \$ 4.2 Net FOB Price =US \$ 37.30 Freight (4%) =US \$ 2.00 Net C & F =US \$ 39.30 Insurance (1%) =US\$ 0.48 Net CIF Price =US \$ 49.12
12. 12. Net FOB Price =US \$ 37.30 Freight (4%) =US \$ 2.00 Net C & F =US \$ 39.30 Insurance (1%) =US\$ 0.48 Net CIF Price =US \$ 49.12