Costing of Woven Fabric

Production Cost

Direct cost: Cost of raw material - 66%.

• Cost of sizing and chemicals - 4%.

• Production cost comprising of running the machine, maintenance, power fuel,

humidification and other utilities - 8%

• Worker wages and salaries -8%

Parameter of Finance,distriubution cost

• Interest on investment, loan, working capital,

depreciation, etc. - Above 7%,

• Overheads and administrative expenses like

travelling, telephone, couriers, legal issues, taxes.

- 7%

Cost Pie Chart

66%8%

8%4%

7%7%

Cost of Woven Fabric

Raw Materialwages & SalariesUtility CostSize & chem-icalsAdminstrative expensesDepreciation Cost

Profit

• Profit: 10 - 20% depending on the order size

Cost of fabric

Cost of Grey fabric

Dyeing charges

Finishing charges

Shrinkage

Wastage

Cost of the fabric

Type of raw material

• Raw material cost includes cost of fiber or yarn.

1. The cost of the fiber will depend largely on its generic type –

cotton, linen, wool, silk, rayon, nylon, polyester, polyester cotton blend etc, and also its quality

2. The Yarn cost will depend on

Count of the yarn -- finer the yarn, more expensive it will be.

Carded or combed: Combed yarns are more expensive than carded yarns as yarn realization is only about 70% incase of combed yarns because short fibers are removed where as in case of carded, the yarn realization is about 88%. All finer counts above 40s are generally combed yarns. Method of spinning-open-end or ring spun. Open end yarns are cheaper as the cost of manufacturing is less. It is used for coarser yarn count below 20s.

cost of man-made spun yarns will depend on the fineness -- finer the yarn, more expensive it is. Number of fine filaments used in making the yarn will also affect the cost.

Bright or dull -- Bright yarns are more expensive than dull. Textured yarns are more expensive than flat because of the additional process cost.

Amount of Raw material or GSM of the fabric

GSM (grams/sq mt) of the fabric.

GSM is directly dependent on1. EPI and PPI

2. Construction of the fabric

3. Count of the yarn.

Relation between GSM and cost is a little complex.

E.g. For the same variety of the fabric, as the GSM increases the cost increases (see bar graph for poplin and sheeting).

But when the yarn becomes very fine and there is a variation in picks per inch in the fabric, then the cost of spinning and weaving plays a more important role than the GSM and even when the GSM is similar, the cost of voile fabric with finer yarns and more picks per inch is more!

Weight of warp in gm/sq mt of fabric = = A

Weight of weft in gm/sq mt of fabric = = B

GSM = A+B

Sizing and Chemicals Cost

The sizing cost depends upon the count of the yarns.

The count becomes finer the sizing and chemical cost increases as a rich solution of better quality of size and chemicals is required for better strength.

One needs to add Rs 35/kg as additional cost which includes steam, power or wages.

For two plied yarn no sizing is required.

Production cost or Cost of Weaving process

Machine running cost

Maintenance cost

Labor cost

Power & fuel, etc.

The weaving cost is affected by the beam size -- if the beam is small in length, the cost will be more as beam gaiting and knotting will add to the cost.

Mill-made or power loom made:The quality of mill-made fabrics is better than power loom made fabrics in terms of yarn quality; Therefore the cost of fabric is higher. At times it can be as high as 25%.

The weaving cost is expressed as paisa /pick/inch/sq mt.

Depends on1. Fabric weaves & construction

2. Type of loom

(power loom, air-jet, dobby or jacquard)

Cost of Fabric

The cost of weaving of 40” width fabric for rapier loom

For plain weave fabrics= 8 paisa/pick/inch/sq mt

For twill weave fabrics = 12 paisa/pick/inch/sq mt.

For satin weave fabrics= 12 paisa/pick/inch/sq mt.

For dobby fabrics = 12 paisa/pick/inch/sq mt.

• P/V suiting fabrics= 14 to 20paisa/pick

• For 1,000 m beam with dobby fabrics = 17 paisa/pick

• For 1,000 m beam with jacquard fabrics = 20 paisa/pick.

• For 2400 hook jacquard fabrics = 40 paisa/pick/inch/sq mt.

• For double beam fabrics like seer sucker,

The cost is = 20 paisa/pick/inch/sq mt.

Wastage and shrinkage

Wastage of 2 - 3% in warping and weaving

Shrinkage of 1 - 1.5% from loom to grey folding stage

The value loss;• 7% cotton material

• 3% in using polyester yarn.

Cost of dyeing

Length:A minimum of 2,000 mt of fabric is accepted.

More than 15,000 mt or 20,000 mt, then the processing charges will be lowered by Rs 1 - 2/mt.

Width of the fabric:The overheads and cost of running the material are dependent on the length and not the width.

Shade%:Lighter the shade lower the cost. The amount of dye required is less as well as time required for dyeing is less.

Eg, for dyeing light blue shades if it takes 24 hours, it takes 36 hours for dyeing black shades and burgundy colour

Class of dye and quality:Some dyes are more expensive than the other.

Eg, Vat dyes are m ore expensive than reactive dye

Colour:Within the same dye class some colours are more expensive than the other. For eg, turquoise and reds are more expensive.

Metamerism:Some colors change their shade in different lights. If the shades are matched in two or three lights only then the cost is less, but when the matching is required in all the six lights,

1. natural daylight (D-65),

2. Tube light (TL-83),

3. Horizon (yellow light as produced during sun set),

4. Incandescent, (Inca-A),

5. Fluorescent (CWF or cool white Fluorescent),

6. Ultraviolet light (UL-30 or ultra luma),

then better quality dyes are required and the cost is more.

Finishing cost

Process Cost

Flame retardant finish-----15Rs/mt

Antistatic finish-------5 Rs/mt

Anti stain--------------10Rs/mt

Anti wrinkle-----------5Rs/mt

Weight of the fabric:

• Lighter the fabric quicker is the dye pick-up so dyeing time is saved.

• Capacity of the machine is expressed in weight of the material

• Lighter weight fabrics more length of the material can be processed at one time, so dyeing cost is reduced.

Shrinkage in Various fabric

Poplin, Sheeting-----------------------------3%

Cotton Voile, cambric----------------------5%

Polyester/Viscose blend fiber-dyed------4.5-5%

Polyester viscose piece dyed---------------6%

100% grey polyester-------------------------20%