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What Things are Placed in Garments Costing Sheet

What Things are Placed in Garments Costing Sheet
Amit Kumar Das
Founder of "টেক্সটাইল ম্যানিয়া" Blog
Pabna Textile engineering college, Pabna, Bangladesh
Cell: 01770 456240
Email: amitptec6th@gmail.com



Apparel’s costing sheet is that where we get all types of information regarding its making. So to say manufacturing of any apparel will be profitable or not, can be detected by a good costing sheet.

How much fabric will be needed, how much time will be needed etc. will take place in a costing sheet.

Normally the finance department makes costing sheet. But for doing it they need information from all around sections like buying section, wages section, quality control section and account section. Yet after making the sheet, it requires approval from respective administrative level.

Costing Sheet for Producing a Trouser:
In the following tables a full costing sheet for trouser is shown 

Style no.
Description
Season
Size
Date
3340
Full Pant
Winter
27-32

 
Item
Type
Quantity
Rate(TK)
Price(TK)
Fabric
Cord(100% cotton)
Width of 60 inch. Or 1.25 yds.
150
187.50
Pocket’s fabric
100% cotton
0.25 yds.
40
10.00
Sized Fabric such as(Waist Belt)

4 parts
1
4.00
Threads
100% cotton-40/2
_
_
3.00
Chain
_
1
3.50
3.50
Bottoms/Trimmings
Nylon
3
2.00
6.00
Label
Woven
1+1
2.00
4.00
Packing
Board, Polypack etc.
_
_
5.00
Others
_
_
_
2.00
                                                        Inclusive all Raw Material Cost                      = 225.00

Production
Time(Minute)
Rate(TK)
Price(TK)
Spreading
2
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 Costs(Fixed and Variable)
  20.00
Total Manufacturing cost of the Apparel
  258.55
Profit (15%)
38.78
Commission
5.05
Price of selling
 302.38
 

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