**Calculation of Garments CM (Cost of Making) by SAM/SMV**

**Mayedul Islam**

Merchandiser at Fashion Xpress Buying House.

Badda, Dhaka, Bangladesh.

**Email:**mayedul.islam66@gmail.com

**Introduction:**

SAM (or SMV) means the time (in minutes) that it takes a worker to complete a specific operation or produce a specific garment. The SAM is often calculated by using a stopwatch. Sometimes it’s done by looking at a special table of times that have already been calculated, for every task needed to make a garment.

If we want to calculate CM of garments then we have to know labor cost per minute.

**1. Labor cost per minute**= (Monthly salary of an operators/Total minutes available in the month) at 100% efficiency.

But no line can perform at 100% efficiency, so labor cost per minute increases when line efficiency goes down.

So, correct formula is,

**2. Labor cost per minute**= Total salary of the labors in a month / Total SAM produced by those labors in that month.

**CM (cost of making) by SMV:**

Cost / min = (Costing for the total month) / (Actual minute worked in the month).

(Consider operator’s min, not include lunch or other break).

Operators min = No. of operators X Working hr per day X Working days.

**Example:**

Operator min = (1000 X 10 X 26) hrs {here, no of o/p= 1000}.

= 26,0000 hr X 60 {working hr = 10}.

=1 5,600000 min {working days=26 days}.

So, cost/min = {$.561600 (Gas, Office Stuff, Electricity etc bill)} / (15,600000).

= $0.036/min.

Let,

CM = 10min X cost/min

= 10 X $ 0.036

= $ 0.36/pcs

= $ 0.36 X 12

= $ 4.32/dz

= 26,0000 hr X 60 {working hr = 10}.

=1 5,600000 min {working days=26 days}.

So, cost/min = {$.561600 (Gas, Office Stuff, Electricity etc bill)} / (15,600000).

= $0.036/min.

**So, CM cost:**Let,

**Sewing**o/p time = 10 minCM = 10min X cost/min

= 10 X $ 0.036

= $ 0.36/pcs

= $ 0.36 X 12

= $ 4.32/dz