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Calculate the CM (Cost of Making) of a Garment

Calculate the CM (Cost of Making) of a Garment
Noor Ahmed Raaz
B.Sc. in Apparel Manufacturing
Asst. Merchandiser
Opex Sinha Group, Narayongonj

Normally at present (after starting the new salary scale) in Bangladesh we calculate the CM of any item consider the overhead sewing machine cost 1200 tk to 1400 tk/day that means $15.38 to $17.95/per day.

Above is for a non-compliance factory. For a compliance factory the per day machine cost will be 1800 tk to 2100 tk ( $23.08 to $26.92).

Example : 
If an items produce 1600 pcs per day using 25 machines then what would be the CM cost ???


CM cost = Overhead machine cost X require machine / produce quantity X 12
= (1800 X 25 / 1600 )X 12
= 337.5 Taka
= $ 337.5/78
= $ 4.32 /dozen

Calculate the CM of a Garment
Calculate the CM after discussion with your production department. It’s vary depends on require machine qty & output qty.
Garments making
Garments making
To find out the CM of a item you must need the following 06 (six) information at first, as listed below
  • Monthly total expenditure of your factory with factory rent, commercial cost, electricity bill, water bill, transportation, repairing, worker & stuff wages etc. (8hrs/day) in bangla taka. Suppose-50,00,000/tk 
  • Qty of running Machine of your factory of the following month (which total expenditure we have consider here).Suppose- 100 machine.
  • Number of machine to complete the layout for the following Items (which CM we are calculating). Suppose - 25 machines . 
  • Production target/capacity of the following items, per hour from the existing layout, excluding alter & reject. Suppose 200 pcs per hour. 
  • Total working day of the followings month,(though the house rent,commercial expenses, machine overhauling & some other cost remain same)Suppose- 26 days. 
  • If you want to calculate the CM in US$ (dollar) then pls input present dollar conversation rate BDTk. Suppose $1 = 78 tk.
=(SAM of the garment * Minute cost of the labor) / Line efficiency (%)


= Overhead machine cost X require machine / produce quantity

= [{Monthly total expenditure of the following factory / (26 X Qty of running Machine of your factory of the following month)}] X (Number of machine to complete the layout) / produce quantity per day.

= [{50,00,000 / (26 X 100 )} X 25] / {(200) X 8}] X 12

= [{192307.7 / (100) X (25) } / 1600] X 12

= (48,076.9 / 1600) X 12

= 30.048 X 12

= 360.58 Taka

= $ 360.58/ 78

= $ 4.62/dozen

This is the making cost (12 pcs) garments.

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  1. To make benefit from garments we have to calculate its cost of production before making the garments. So, here this article will help us to calculate. Thanks.

    1. yes actually...... this will be very useful..

  2. এটা ভুয়া। এক জিনিশ বার বার দিচ্ছে। ফাইজলামির একটা সীমা থাকা উচিত। আর লেখকের যোগ্যতা কি, তা পরিস্কার করা দরকার।

  3. This is the ok