Costing Techiniques in Garment Industry
Transcript of Costing Techiniques in Garment Industry
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COSTING TECHINIQUES IN
GARMENT INDUSTRY
Done by
R.Mahendiran,B.Tech,M.B.AAngel Alumini
Kovego Clothing Industry
Tirupur
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Introduction
In order to achieve per!ect garmentcosting, "e must #no" about all the
activities including ra" materials,processing techni$ues, purchase o!Accessories, se"ing, pac#ing,
transport, overheads, etc and alsoabout their costs, procedures,advantages and ris# !actors.
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Contd.,
Costing is the deciding !actor !or!i%ing o! prices and the important
thing to !ollo" in all stages li#epurchase, production, mar#eting,sales, etc.
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FACTORS TO BE CONSIDERED
Costing includes all the activities li#epurchase o! !abrics and accessories,
processing and !inishing o! !abrics,se"ing and pac#ing o! garments,transport and conveyance, shipping,
over heads, ban#ing charges andcommissions, etc.
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Garmnt Co!tin" S#t
COST SHEET
ProductLADIES
JACKET
BRUSHED
FLEECEStyle no: 074EF1Y072 Country USA
Buyer: WALLMARTF!r"c FRE#C$TERRY
%SM 2&0
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Fabric Costing
Particulars DtailsA!ount
"I#R$
Yrn Pr"ce Per '( 2*0
'n"tt"n( c+r(e, Per '( 1*
%rig Fabric Cost Pr Kg &'(
A-er(e dye"n( co,t 100
We"(+t lo,, on dyed .!r"c: 10/00 &/*
Fleece !ru,+"n( 3Su! totl )*+,(
ntere,t on yrn 5r"ce, */00 12/*
D-. Fabric Cost/ )&&
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%ar!nt costing
A-(/ F!r"c Con,u65t"on(r68 *00 &00
C1TP C2args
Cutt"n(:
0)3,(
St"tc+"n(: 40
F"n",+"n(: &/*
Pc9("n(: 4/*
E6!ell",+6ent *4/*
Tr"6, 40
Sub Total 4(+,(
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Pac5ing !atrials
T",,ue 1 0/1
Bord 1 1/*
$n(er 1 0/2
$t( 1 1/*
Poly !( 1 1/*
Crton 110 1/*
L!el lo(o 2 0/2
Total ',(
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E!bllis2!nt
E6!ro"dery55l";u< 1 20
Pr"nt"n( 1 *
Lce 0/* Mtr 12/*
Croc+et lce 0/2 Mtr 17
Total (),(
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Tri!s
Particulars Consu!6tion A!ount "I#R$
Ml!el 1 1Wcre 1 0/*
T( 1 0/*T+red 10 Mtr 2
T="ll t5e 12 c6 1/*Mo!"lon t5e 0 c6 0/*
>"55er 1 0Ptc+ l!el 1 2
Button 1 2
Total )*
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Sub Total 4(+,(
?-er+ed co,t 20/00 71/@
Mr("n .ter
o-er+ed8 10/00 */@*Ratio7R8ction /00 0*,9+
Total 6ric o: a a66arl )93,0)
Fob 6rics/ US; Rat/ (*,**;+,((
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Overhead Cost
Costs those are not directly related toproduction volume.
These are !i%ed e%penses or indirectcost re$uired to operate a business.
&or e%ample rent o! the !actorybuilding, administration cost etc.
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Costs Are Included Under Overhead
'ist o! overheads may vary !actory to!actory based on organi(ationstructure.
Building rent
)alary o! the sta!!s and associatepayroll costs
*lectricity Bills
+tilities -hone bill, internet bills
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Contd.,
Transport e%penses
*%penses on consumables Diesel,
Chemicals !or !inishing departmentAdministration cost salary and travelcost !or the managers, C*/s and
0-s, *mployee "el!are e%penses
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Contd.,
*mployee "el!are e%penses
)tationary 1 printing indirect
material cost -ro!essional and 'egal e%penses
-antry e%penses
2ouse #eeping /vertime e%penses etc.
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$ET SEE ANOTHER S$IDE..%%
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