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A Complete Costing Sheet for a Garment (Women's Skirt)

A Complete Costing Sheet for Garments Includes each Component and Its Cost
Amit Kumar Das
Founder of "টেক্সটাইল ম্যানিয়া" Blog
Pabna Textile engineering college, Pabna, Bangladesh
Email:  amitptec6th@gmail.com



Introduction:
Before start of a production each garment must be costed out,so that the exact cost and selling price can be set. The money needed to finance production must be obtained. Only when all these steps have been completed can actual production begin. Bellow we will show a complete cost data sheet for a garments to you. Lets see how it looked...........
  Behind the Price tag of A $118.00 Women's Skirt

MANUFACTURER’S COSTS


Materials ______________________ Cost
Wool-blend Fabric ----------------------------$14.60
Lining ---------------------------------------------
$1.90
Thread --------------------------------------------
$0 .20
Zipper --------------------------------------------
$0.20
Button --------------------------------------------
$0.40
__________________________________________
Total Materials -------------------------------$17.30


Labor ________________________________Cost
Direct Cut/Sew/Finish -------------------------------$5.00
Factory burden ------------------------------=----------
$6.25
FG Warehousing & Distribution ------------------
$2.60
_____________________________________________
Total labor ----------------------------------------------$13.85


Packing costs (tags, labels, hangers, pins, bags)_________ $1.95


Overhead ______________________________Cost
Sewing expense -------------------------------------------$2.54
Administrative expense -----------------------------------5.62
Financing(interest) -----------------------------------------0.60
Returns & allowances -------------------------------------2.62
_________________________________________________
Total overhead --------------------------------------------$11.38


Trade discount (8% off for propt payment)

Taxes ----------------------------------------------------$2.20
Net profit ------------------------------------------------$2.87
_______________________________________________
Wholesale ..............................................$52.95

 
RETAILER’S COSTS


Initial Cost --------------------------------------------------$52.95
$56.35 less discount for prompt payment

Marketdowns -----------------------------------------------$13.50
(10.6% average over all sportswear)

Shortage ----------------------------------------------------$2.36
(2% of retail price)

Store/retailing expense --------------------------------$42.48
(36% of retail price salaries, 

sales promotions, rent, utilities, receiving, 
marketing, administrative costs, insurance)

Taxes -------------------------------------------------------$2.80
Net profit ---------------------------------------------------$3.91
_________________________________________________
Retail Sales Price --------------------------------- $118.00 

 

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1 comments:

  1. Great info.Thanks for blogger.And thanks for shearing..
    Plz visit to--women apparels

    ReplyDelete