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How to Make Garments Costing Sheet


How to Make Garments Costing Sheet
Amit Kumar Das
Founder of "টেক্সটাইল ম্যানিয়া" Blog
Pabna Textile engineering college, Pabna, Bangladesh
Email: jakicain6@gmail.com


Introduction:
Costing of garments is very significant task to do. The sheet called garments costing sheet consists all necessary informations. By Observing a garments costing sheet one can realize whether the garment’s production is profitable or not. Which materials and how much time will be necessary for making this production etc. Generally garments costing sheet is prepared by Finance department but for making sheet information is needed from buying section, production section, wages section,quality control section and account section etc. After making this sheet it should be handover to the proper authority.
Garments Costing Sheet

Garments costing sheet:

Style no. →→→→description →→→→ season →→→→ size →→→→date
 2340                     full shirt                      winter                 14-17         xx/xx/xxxx
…………….................…………………………………………........…………………………….


Item →→→→→Type →→→→→Quantity→→→→→ Rate(Taka) →→→→→Price(taka)
Fabric          100% cotton(stripe)     1.75 meter                    40                           70.00
Thread             100% cotton              40                             2                              3.00
Interlining           Fusible                                                                                     5.00
Bottom              Nylon                     10                             0.25                           2.50
Lebel                Woven                     1+1                                                             4.00
Packing        Board, polypack etc.                                                                        5
Others                                                                                                               2.00
…………………............................................................................................……………….
Total Cost of raw material →→→→→→→→→→→→→→→→→→
→→→→→ = 91.50 taka


Production
→→→→→→Time(minute) →→→→→ Rate(taka) →→→→→→ Price(taka)
Spreading                           3                                      0.20                                    0.60
Cutting                               4                                       0.50                                    2.00
Sewing                              8                                        1.00                                    8.00
Finishing                            3                                        0.25                                    0.75
Inspection                         4                                         0.25                                   1.00
Packing                            4                                         0.30                                    1.20 

........................................................................................................................................
Total
→→→→→→→→→→→→→→→→→→→→→→→→→→→ = 13.55

Over head cost (Fixed and variable )............................................................
20.00
Total costing for all production .....................................................................
125.05
Benefits (15%) ............................................................................................
18.75
Commission ................................................................................................
5.05
………………………………........................................................................…….…….. 

Selling price of shirt →→→→→→→→→→→→→→→→→→→→→→→ = 148.85 

 

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