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Garment costing

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Garment costing

  1. 1. Garment CostingVariable Function: a. Fabric Consumption b. Fabric Cost c. Accessories Cost d. Print/Embroidery/Washing Charge e. C.M. f. Freight (C & F) g. Payment mode (at sight deferred payment 60days or 90 days or 120 days, TT, Sales Contract)Fabric Consumption:1. Consumption (Kg/ Doz) = (L+S.L. + Allowance-01) (½ C + Allowance-02) GSM X X X 2 X 12+Wastage Percentage 100 100 1000L (Length) = HPS (High Point Shoulder) = CBL (Central Back length) = BL (Body Length)S.L = Sleeve LengthAllowance-01: This is actually sewing allowance in length wise of a garment.For T-Shirt, Bottom Hem = 2.5-3 Cm Shoulder Join= 1.5 Cm Sleeve Hem = 2.5- 3 Cm Sleeve Join = 1.5 cm Sub Total = 9 cm In Hand = 1 cm Grand Total =10 cmPer Cut and Sewn allowance = 2 cmNote: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated onlengthwise.2. Chest Allowance: This is sewing allowance in width wise of garment a. Side Seam = ½ Chest + 3cm b. Tube Seam= ½ Chest + 0 cm c. Per cut and sewn allowance= 2 cm2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 2 X 12 + WastagePercentage3. Neck Rib # 1x1/1x1 elastane rib circularNeck Rib Consumption:Height (Length) = Rib height or rib width or rib depthTotal Height= Rib Height X 2 + Allowance 1
  2. 2. Width = Neck opening or neck width x 2 + 2 cm (Round) = Neck opening or neck width x 2 + 5 cm (V-shape)Mathematical Calculation: 19cm 2 cm B C1 C B1 D A1 C B A A A=Body Length= 70 cm B=Sleeve length=25 cm ½ C=1/2Chest =55 cm A= Body length 1=15 cm B=Body Length 2= 15 cm C= Body Length 3=40 cm Picture 01 D= ½ Chest =55 cm A1= Sleeve length1=10 cm B1= Sleeve Length2=5 cm C1=Sleeve length3=10 cm Picture 02Example:-Pls calculate the consumption/doz on the basis of 180 GSM, S/J andneck rib gsm 230For picture 01:Consumption (Kg/ Doz) = (70+25 + 10) ( 55 + 3) 180 X X X 2 X 12 + 5% 100 100 1000= 2.76 kg/ dozFor picture 02:Consumption (Kg/ Doz For color A) = (15+10 + 8) ( 55 + 3) 180 X X X 2 X 12 + 5% 100 100 1000=.86 kg/ doz 2
  3. 3. Consumption (Kg/ Doz For color B) = (15+5 + 4) ( 55 + 3) 180 X X X 2 X 12 + 5% 100 100 1000=.63 kg/ dozConsumption (Kg/ Doz For color C) = (40+10 + 5) (55 + 3) 180 X X X 2 X 12 + 5% 100 100 1000=1.44 kg/ dozTotal consumption: 0.86+0.63+1.44 = 2.93 kg/ dozNeck Rib Consumption:Width = Neck width x 2 + 2 cm (Round) = 19X2+2 = 40 cmTotal Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 12 + Wastage= .06 X .4X.230X12+18%=.07 kg/ DozNote: Following point s/b considered during marketing cost: 1. Fleece dia is not available. 2. Y/D stripe wastage is huge.Math:02 1. Question: Fabric Length 100yds width 58 inch (Open) GSM 230, what is fabric weight? Ans: Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg W (Kg) = l x w x GSM = (100 Yds X36 X 2.54)/100 X (58 X 2.54)/100 X 230/1000 = 91.44 x 1.4732 x .230 = 30.99 kg 3
  4. 4. 2. Question: Fabric weight 50 kg, Fabric width 40 inch (tube) GSM 180. What is fabric length in meter? Ans: Fabric weight in Kg = Length (Meter) X Width (Meter) X GSM in Kg W (Kg) = l x w x GSM 50 = l x (40x 2.54x 2)/ 100 X 180/1000 L = 136.70 meter = 136.70 x 1.0937 yds [ 1 meter = 1.0937 yds] = 149.50 yds 3. Question: Fabric price 2.25 USD/ yds, Width 45 inch open, GSM 200, Consumption 3.20 kg / doz, what is the garment fabric cost for per doz garments? Ans: W (kg) = L (M) X w (M) X GSM (kg) = L (M) X (45X2.54)/100 X 200/1000 L (M)= (3.20 X100X 1000) / (45X 2.54 X 200) = 13.99 (M) = 13.99 X 1.0937 yds = 15.30 yds Fabric cost (Per doz gmt)= Length X Unit price/ yds = 15.30 x 2.25 = 34.56 USD / Doz# Piping or Binding or Back Tape: Cons: Length in M x width in M x GSM in Kg x 12 + allowance (18%) Length: Neck width x 2 + 2 (R shape) Width: If width is 1 cm or any unit Pls multiply by 4Wastage:Distribution: 1. Sewing wastage = 3% 2. Cutting and Finishing=2% 3. Print Wastage=2-3% 4. Emb. Wastage=2-3% 5. Garment Wash wastage=5% above (Depends on wash type) Garment Normal Wash=2-3% Garment Enzyme Wash=3-5% Garment Stone Wash= 5-10% Garment Pigment dyeing & wash=10-20% Note: Wastage is variable depending on factory to factory. 4
  5. 5. FABRIC COST 1. Yarn cost count wise 2. Knitting charge 3. Dyeing charge 4. Special Finish (Like brush, peach, silicon softener, UV finish, Teflon finish, Easy care finish, anti bacterial finish) 5. Process loss 6. Commercial cost (Packing, Transportation, BBL) 7. Profit marginDetail :-1. YARN :-Relation between count and GSM: A. Single Jersey: 1. 130-150 30’s 2. 160-170 26’s 3. 180-200 24’s (210) 4. 220-240 20’s B. P.K./Lacost/1x1 Rib: 1. 150-170 34’s 2. 180-200 30’s 3. 210-225 26’s 4. 230-250 24’s 5. 250-270 20’s C. 2x1 Rib: 1. 220-230 30’s 2. 240-250 26’s 3. 260-280 24’s D. Interlock 24 G 22 G 1. 40’s 220 200 2. 34’s 250 230 3. 30’s 260 240 4. 26’s 275 260 E. S/J with Lycra 5%: 1. 150-160 34’s 2. 170-190 30’s 3. 200-210 26’s 4. 220-240 24’s F. Fleece: 1. 250 20,30’s (Ratio 20:80) 2. 300 10, 26’s (Ratio 30:70) 5
  6. 6. Req. F. GSM Yarn (Base Grey G.S.M. From 30” cvc/tc + Loop (20GG) Cotton) 290-300 30’s+10’s 221 73/74” 280 30’s+12’s 212 72/70” 260 34’s+12’s 198 66” 230-240 38’s+5’s or 179 64” 40’s+10’s 220 40’s+12’s 166 62” Base 67.5% & Loop 32.5%Yarn Price: Per Kg in USD a. P/C or Carded yarn price same b. CVC or Combed Yarn Price same c. 5 cost need to add from20’s (as a standard count) for 4 count difference.2. KNITTING CHARGE:TYPE OF FABRIC:- Per Kg in USDSingle Jersey - Solid dyed= $ 0.17Single Jersey- with 5%-10% Elastane, Solid dyed= $0.63Single Jersey- with 5%-10% Elastane, Y/D, Feeder stripe=$0.88Single Jersey- with 5%-10% Elastane, Y/D, Eng stripe=$2.35Single Jersey - Yarn dyed, Feeder stripe=$0.49Single Jersey - Eng Stripe =$2.16Single Jersey - Single Mercerized, Solid dyed=$0.18Single Jersey - Double Mercerized- Solid dyed=$0.18Single Jersey - Single Mercerized - Eng stripe=$2.18Single Jersey - Double Mercerized - Eng stripe=$2.24Pique - Solid dyed=$0.31Pique - with 5% Elastane, Solid dyed=$0.69Pique - Yarn dyed, Feeder Stripe=$0.59Pique - with 5% Elastane, Yarn dyed, Feeder stripe=$0.69Pique - Eng Stripe =$2.16Pique - Single Mercerized, Solid dyed=$0.34Pique - Double Mercerized - Eng stripe=$2.241X1 Rib - Solid dyed=$0.311X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe =$0.691X1 Rib - with 5% Elastane, Solid dyed=$0.692X2 Rib - Solid dyed=$0.562X2 Rib - with 5% Elastane, Solid dyed=$0.88Variable/ Placement Rib – Solid dyed=$0.74Plain Interlock - Solid dyed=$0. 41Plain Interlock - Yarn Dyed=$0. 47 6
  7. 7. Drop Needle Interlock - Solid dyed=$0. 46Jacquard/ interlock(design) - Solid dyed=$0. 74Jacquard/ interlock(design) - Single Mercerized=$0. 79Jacquard/ interlock(design) - Double Mercerized=$0.81Fleece Fabric (French Terry) - Solid dyed=$0. 56Fleece Fabric With Brush - Solid dyed==$0. 56Fleece with Elastane (5%) - Solid dyed=$0.69Mini Waffle or Waffle - Solid dyed=$0.65Mélange (Wash Only) Single Jersey=$0.16Mélange (Wash Only) Pique=$0.30Mélange (Wash Only) 1X1 Rib=$0.30# Collar & Cuff:Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant includedwastage) = kg/pcWeight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constantincluded wastage) = kg/Pc(Specification 4 ply 24 s count based on)Wastage: 4 % 1. Checking shade in dyeing 2. Rejection in knitting 3. OthersDuring batch makingTipping Thread: 4 ply 40 cm length 6 coarse = 65 m (Solid)per collar or cuff or flat knit = 75 m (Tube) per collar or cuff or flat knitTotal Tipping Thread: (No. of Ply x No. of coarse x length in cm x unit in meter x No. of garments ) / (4 x 40 x 6 x4000) = Cone / pcNote: 4000 is variable because different supplier supplies different meter /cone.Total Yarn requirement: No of garments X wt of flat knit (1 Pc collar+2 pc cuff + if placket orothers)Example: 2000 Pcs garment, collar size 40x10 cm, cuff size 36x4 cm, placket size 2x22 cm.calculate the total yarn requirement?Ans:Wt of collar = 40 x 10 x .00008 = .032 kg/ pc 7
  8. 8. Wt of cuff = 36 x 4 x .00009 = .0129 kg/pcWt of placket = 2 x22x .00009 = .00396 kg /pcTotal yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket) = 2000 X (.032 + .0129x2 + .00396) = 123.52 kg yarnExample: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collar and cuff 3ply as per below,8 coarse (per coarse = 0.5 mm) or 4 mm Top edge & Tube Tipping Color A Tipping Color BAns:Tipping Thread For color A:Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 ConesCuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 ConesTipping Thread For Col B:Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 conesCuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 ConesDyeing Charge: Dyeing Solid Y/D Normal Fabric Elastane Fabric Single Double Normal Dischargeable Normal Dischargeable Normal mercerize MercerizeRFD/ White $0.30 $0.30 $0.33 $0.33 $0.46 $0.06 $0.74 Light $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15 Medium $0.92 $1.12 $1.03 $1.23 $0.92 $1.18 $1.34 Deep $1.09 $1.29 $1.24 $1.44 $1.34 $1.52 $1.70 Sulpher Black $0.61 $0.81 $0.67 $0.87 $0.52 $0.99 $1.15Royal Blue $1.29 $1.49 $1.44 $1.64 $1.54 $1.72 $1.90 R Black Note: The above price is variable depends on factory to factory 8
  9. 9. Cotton 1. RFD or white: 40 Tk 2. Avg Color: 85 Tk 3. R. Black Or R. Blue: 110 TkP/C or CVC 1. White: 45 Tk 2. Avg Color: 120 Tk 3. Black or …: 130 TkPolyester: 1. White: 25 Tk 2. Avg Color: 60 tk 3. Black: 70 TkSpecial Finish: 1. Brush: $ .33 2. Peach: $.50 3. Silicon softener: $.16 4. UV finish: $.80 5. Teflon finish: $.80 6. Easy care finish: $.60 7. Anti bacterial finish: $.60Note: The above price is variable depends on factory to factoryProcess loss: 1. Solid Dyeing (Normal): 8-10% 2. Solid Dyeing with Enzyme wash (Single): 10-12% 3. Solid Dyeing with Enzyme wash: (Double): 12-15% 4. Elastane fabric dyeing: 12-14% 5. Yarn Dyeing (normal): 12-15% 6. Yarn Dyeing (Mercerized): 15-18% 7. Special finish: Add 5-10% more with aboveCommercial cost: 1. BTB L/C opening,Accepting for yarn 2. Packing cost: 0.05 USD/ kg 3. Transportation: .02 USD/ kg 4. Profit Margin (Variable depending on factory to factory Trims and Accessories 9
  10. 10. Introduction:To full fill the design objectives we need different kind of materials. Fabrics are the main material,which used for garment manufacturing. We need other materials also, which make the garmentsaesthetic, functional and commercially required. Usually other than fabrics these material used formaking garments are called trims and accessories.Trims:The raw materials used in sewing room other than fabric are called Trims.On the other hand we can say that which materials are directly attached with the fabric to make agarment are called trims. Like: Threads, buttons, lining, Interlining, zippers, labels, care labels, etc.(Interlining is used as shape forming / preserving materials.)Accessories:The materials, which are used to make a garment attractive for sale and packing, other than fabricsand trims, are called Accessories.List of Trims and accessories:SL Trims SL Accessories1 Label (S) 1 Poly bag2 Button 2 Elastic bag3 Zipper 3 Mini Poly bag4 Padding 4 Master Carton5 Interlining 5 Inner carton6 Down 6 Size clip7 Elastic 7 P. P. band8 Thread 8 Tag pin9 Twill Tape 9 Brass pin10 Stopper 10 Collar stand11 String/ Draw 11 Safety pin Cord12 Piping Cord 12 Gum tape13 Emblem 13 Arrow sticker14 Logo print 14 Scotch tape 10
  11. 11. 15 D- Ring 15 Barcode Sticker16 Swivel Hook 16 Defect indicator17 Eyelet/ Grommet 17 Tissue paper18 Collar Stay 18 Back board19 Cord Bell 19 Neck board20 Buckle 20 Butterfly21 Rivet 21 Numbering stickers22 Weaving belt 22 Hanger23 Hook & Eye 23 Size sticker24 Velcro tape 24 Carton pad25 Seam sealing 25 Both side tape tape26 Shoulder pad 26 Plastic staple27 Cable (Steel 27 Iron seal ware)28 Adjuster 28 Clip29 Recco 29 Ball Chain30 Elastic Threads 30 Size Tag31 Shoulder Tape 31 Carton Sticker 32 Safety Sticker 33 Plastic clip 1. Main Label: .15 - .30 USD/ Dzn 2. Size Label: .05 - .08 3. Wash care label:.05 - .10 4. Polybag: .30 - .35 5. Carton: .10 - .15 6. Sewing Thread: .25 -.40 7. Gum Tape: .10 - .15 8. Flag LabelPrint: 1. Pigmant 2. Rubber 3. Plastic Salt 4. High Density 5. Suger Print 6. Gel Print 7. Glitter Print 8. Discharge Print 9. Reactive Print 11
  12. 12. Embroidery:Per 12000 Stitch = .25-.28 USD (Normal) = .30 - .35 USD (Appliqué)Embroidery thread consumption Meter/ Body= Emb. stitch X .006Price of Emb. Thread= 1.30 USD/ Cone NormalThread contain = 3000 meter/ cone or 2000 meter / coneWash: 1. Normal: 1.50 USD/DZN 2. Enzyme: 2.5 USD/DZN 3. Pigment: 3 USD/kg 4. Acid wash: 3 USD/kg 5. Silicon Wash: 1.50 USD/DZNCM: 1. Tee Shirt: 3 USD/dzn 2. Polo Shirt: 5-8 USD/dzn 3. Tank Top: 1.5-2.5 USD/dzn Sea Freight and Air FreightAlthough most orders for garments are placed by buyers on FOB basis, with buyers to pay for freightat the shipping destination, it is still necessary for the shipper or the agent to know how to calculatesea freight and air freight as buyers always need to know how much freight the merchandise cost perdz. If you are required to sell on CIF basis, (with the shipper to prepay for freight at the shippingport) you will need to calculate the freight accurately for your own costing. 1. Sea freight: Sea freight is usually charged based on volume—how much per CBM (cubic meter)—very rarely by weight as “density cargo”. In fact ANERA (Asia North America eastbound rate agreement) has designed the freight tariff more based on the usual value of the type of goods, than the usual weight of them, taking into consideration that for low value merchandise they should give a low freight rate in order to make it possible for the importers to buy goods overseas. However, for high value merchandise, they should charge a high freight rate, as it is believed that the buyer can afford to pay more on freight. The have designed the freight tariff in such a way that everybody can do business and there is sufficient profit for the shipping lines. 12
  13. 13. Container Calculated Practical Container FCL rate LCL Rate size Capacity capacity FCL rate for CBM per CBM 20” 29.5 CBM 27 CBM 3500 130 160Capacity 40” 61.32 54 CBM 5000 92 160 Normal CBM 40” Hi 69.15 62 CBM 6500 92 160 Cube CBMNote: FCL: Full container Loading LCL: Loose container LoadingIf you ship very heavy goods as loose cargo because the size of the shipment is very small, theshipping lines will charge you by weight or by volume whichever is higher.1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg2. Air freight:Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high densitygoods) by weight, and lightweight merchandise (low density goods) by volume. However, asairplanes can take less weight than ocean liners, the way theySet the standard, in the garment industry, when you ship goods by air, you have a 70% chance to becharged by weight, about 30% chance by volume.The followings are the relationship between weight and volume as set by IATA ( International airtransport association). a. From most shipping locations in the Far east to the U.S. destinations and Canada 7000 cubic cm = 1 kilo. b. From certain locations in the Far east to the U.S. destinations and Canada 6000 cubic cm = 1 kiloTherefore when you have low density goods to ship by air, in order to determine if you should try tomake the cartons as small as possible to save freight. First you check with the local air forwardingagent by asking him in the country where you are, how many cubic cm is considered 1 kilo inweight. They will tell you either 7000 or 6000. This is the answer you need.Then you physically check the weight and measurements of the good s packed for the air shipment.Now we have the 3 answers as follows, for example: a. The country is Bangladesh and the formula is 6000 cubic cm = 1 kilo b. The measurements of the cartons are 50cmX 60cmX 40cm c. The gross weight of the cartons are 16 kilo per carton.Now let us find out if we should try to make the cartons smaller to save air freight by doing thefollowing calculation, 13
  14. 14. Multiply 5 by 60 by 40 = 120000 cubic cm. 120000 cubic cm divided by 6000= 20 kiloNow you know, by volume the one carton is of 2 kilo, but by actual weight the carton is of only 16kilo. You also know the airline will charge whichever is higher, in this case, they will charge youfor 20 kilo, by volume. If the air freight rate is 2.80 per kilo this carton will cost you $56.00.Now, in order to save some money, let us try to make the carton smaller, usually by cutting theheight of the carton. Lets say we have succeeded in cutting down the height by 5 cm, and see howmuch money we can save.** Original size of the carton: 50 X 60 X 35 cm (=20 kilo)** Now cut down to 50 X60 X 35 cm= 105000 cubic cm. 105000 / 6000 = 17.5 kiloNow by using the new carton, we have saved 2.5 kilo and this carton will cost only $ 49.00 (17.5Kilo X 2.80)Shipping Terms 1. CM: Cost of making/ cutting and making 2. FOB: Freight on board 3. C & F: Cost and freight / Clearing and forwarding 4. CIF: Cost, insurance and freight 5. CIFI: Cost, insurance, freight and interest 6. CIFE: Cost, insurance, freight and exchange 7. COD: Cash on delivery 8. CWO: Cash with order 9. FOW: Free on wagon 10.Franco: (…Named Port of Shipment) 11.FOB: Free on Board (…Named Port of Shipment) 12.CFR: Cost and Freight (…Named Port of Destination) 13.CIF: Cost, Insurance and Freight (…Named port of Destination) 14.CPT: Carriage Paid To (…Named Place of Destination) 15.CIP: Carriage and instruction paid to (…Named Place of Destination) 16.DAF: Delivered at frontier (..Named Place) 17.DES: Delivered Ex Ship (…Named Port of Destination) 18.DEQ: Delivered Ex QUAY (…Named Port of Destination) 19.DDU: Delivered Duty Unpaid (…Named Place of Destination) 14
  15. 15. 20.DDO: Delivered Duty Paid (…Named Place of Destination)Country and portCountry Port & price BuyerSweden Hamburg New Wave Mode LabSweden Gothenburg Cellbes Post Order ABSpain Barcelona (1500) Geologistics Barcelona S.A.Italy Genova Samar SpaSweden Barcelona Rueca Europea S. L.France Leharve (1200)U.K. Liverpool (1400)Germany Quaken Bruech (1645) Centerline mode Vertriebs GMBHNetherlands Rotterdam 15

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