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NIFT

Costing of MENS FORMAL SHIRT


A assignment of costing in apparel production

Chaitanya Attuluri Haqiqat Ali Sumit Sinha

Costing of mens formal shirt


Costing technique in clothing industry In order to achieve perfect garment costing, one must know about all the activities including purchase of fabrics, sewing, packing, transport, overheads, etc and also about their costs, procedures, advantages and risk factors. The Indian textile and apparel industry is very large and diverse, employing 35 million people and accounting for 27 per cent of the country's exports. The apparel industry plays a pivotal role as a key driver of the national economy and has grown to be the most significant contributor to the country's economy over nearly three decades of its existence. However, during last 10 years, the industry's actions, government policies as well as market events have begun to converge, providing several growth opportunities for the sector domestically as well as in the global market. As the MFA quota-regime ended, India presented many opportunities for buyers, suppliers and investors to collaborate with its textile industry, and to profit from the partnership. While the industry recorded a remarkable growth in a protected market environment, it faces a series of challenges that have come to the fore in the post-quota situation, notably in areas such as:

Price competitiveness. Faster lead times. High raw material base. Full service offering. Access to market. "A Cost is the value of economic resources used as a result of producing or doing the things costed".

Garments costing
There are two types of garments, namely woven and knitted garments. Shirt, trouser, sarees, bed spreads, blankets, towels and made ups are woven. T-shirts, sweaters, undergarments, pyjamas and socks are knits. Costing is the deciding factor for fixing of prices and the important thing to follow in all stages like purchase, production, marketing, sales, etc. Also update knowledge about everything related to garments, is essential to make perfect costing. Costing includes all the activities like purchase of fabrics and accessories, processing and finishing of fabrics, sewing and packing of garments, transport and conveyance, shipping, over heads, banking charges and commissions, etc. We must be aware that there are always fluctuations in the costs of raw materials and accessories, charges of knitting, processing, finishing, sewing and packing, charges of transport and conveyance. The method of making costing will vary from style to style. As there are many different styles in garments. Hence let us take men's basic T-shirt style as example which is in regular in use.

To find out the costing of a garment, the following things should things be calcuated:

Fabric consumption. Gross weight of other components of garment. Fabric cost per kg. Fabric cost per garment. Other charges (print, embroidery, etc). Cost of trims (labels, tags, badges, twill tapes, buttons, bows, etc). CMT charges. Cost of accessories (hangers, inner boards, polybags, cartons, etc). Cost of a garment. Price of a garment.

Fabric requirement for making a shirt: As said factory did not have engineers or merchant, they do not go for complicated fabric consumption formula. They calculate fabric

requirement per garment on the basis of their experience. Factory purchases fabric from local market according the customer specification. They never procure fabric from mill or power loom. They have pre-set consumption quantity for different width of fabrics and shirts as shown in following table. Readers may find incorrect values in consumptions and costing but this article is written with actual data.

Sl. No.

Operation List

SAM

21 22

Hem right front Attach front placket Crease pocket Hem pocket mouth Attach pocket to front Attach brand label and tack loop Crease patch pieces Attach patch piece Sew pleats Attach yoke to back Top stitch back yoke Join shoulder Top stitch shoulder Attach collar Close collar with size label Sleeve attach Top stitch armhole Top stitch side seam Attach & close cuff Top stitch cuff Hem bottom Total SAM

0.494 0.603 0.542 0.28 0.861 0.589 0.236 0.333 0.278 0.475 0.365 0.64 0.656 0.535 1.01 0.862 0.678 1.036 0.696 0.524 0.947 22.322

1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20

Pinning to profile Run stitch collar Trim collar Clip and turn collar Crease collar Top stitch collar Run stitch (R/s) collar band Crease collar band Insert collar in neck band Turn and crease collar Attach bias piece to cuff Crease cuff Hem cuff R/s cuff Trim cuff Turn cuff Crease cuff bottom Attach placket to sleeve Lock and make diamond Sew pleats (4 no.)

0.234 0.219 0.285 0.223 0.381 0.42 0.291 0.317 0.799 0.452 0.874 0.458 0.501 0.565 0.36 0.527 0.566 0.795 1.026 0.389

23 24 25 26 27 28 29 30 31 32 33 34 35 36 37 38 39 40 41

Total Garment SAM: 22.32 minutes.

Fabric Consumption Calculation of a Basic Shirt Back Part 30.5 (Body Length) X 27.5 (1/2 Chest) / 36X 44 ( Fabric Wirth) 26 (Yoke Length) X 7 (Yoke Width) X 2 (Double Part) / 36 X 44 32 (Body Length) X 16.5 (1/2 Chest) X 2 (Double Part / 36 X 44 Front Part 32 (Body Length) X 16.5 (1/2 Chest) X 2 (Double Part) / 36 X 44 Sleeve 23.5 (Sleeve Length) X 25 (Arm Hole) X 2 (Double Part) 36 X 44 12 (Cuff Length) X 3 ( Cuff Width) X 4 ( 2 X2 Parts) / 36 X 44 Collar 21.5 ( Collar Band Length) X 2 ( Band Width) X 2 ( Double Part) /0.067 YDS 36 X 44 21.5 ( Collar Band Length ) X 2 ( Band Width) X 2 ( Double) / 36 X0.054 YDS 44 Pocket 8 ( Pocket Length) X 6 ( Pocket Width) / 36 X 44 Total Fabric Consumption 0.03 YDS 2.406 YDS 0.741YDS 0.99 YDS 0.666 YDS 0.529 YDS 0.229 YDS 0.666 YDS

DIRECT MATERIAL Sl.no. Description FABRIC 1 woven fabric TRIMS 2 Fusing material and paper foam 3 Brand and Size Label 4 Care and Code Label 5 Thread 6 Buttons Unit of measure meters Cost 100 5 1.5 1.5 4 0.25 TotalConsumption/pc Cost/pc 2.2 1 1 1 1 12 220 5 1.5 1.5 4 3 235

pcs pcs cost/spool unit

DIRECT LABOUR
Sl.no Operations 1 Inspection 2 Spreading & Marking 3 Cutting 5 Sewing 6
Finishing

Estimated SAM
0.1 0.2 0.1 22.3 0.5

Level of skill
skilled skilled skilled skilled semi skilled

Cost/min or unit
3.5 3.5 3.5 3.5 3.5

Cost/piece
0.35 0.7 0.35 78.05 1.75

TOTAL

81.2

DIRECT EXPENSES PACKAGING COST


Sl no. Description 1 Carton Box 2 Poly Bag 3 Hang-Tag 4 Packagaing Labor Cost Unit of Measure
pc pc pc SAM

Cost(Rs)
3 0.6 0.4 8

Consumption/pc Cost/pc 0.3 0.1 0.6 1 0.4 1 0.8 0.1 TOTAL 2.1

Total Cost/pc = Direct Material+Direct Labor+Packaging+overhead cost


318.3 Assuming wastages = 3% Overhead and Administrative Cost(8%) Profit (10%) Totalcost/pc 327.849 34.35 36.2199 398.4189

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