A cost sheet makes the job of garment sample costing easier and faster. If you use a cost sheet there is a less chance to miss any particular costing heads when you are in hurry. Many times it is needed to know how we reach to the final FOB. A well designed cost sheet will help you trace all details of costing. Cost sheet will also gives cost break up for future reference.

Following one is a sample cost sheet. This sheet is filled with indicative numbers.

COST SHEET
Product	Women T-Shirt	Yarn dyed feeder stripes
Style no:	XYZ	Country	USA
Buyer:	ABC	Fabric	Viscose jersey
GSM/width	150/34-31"
	Particulars	Details	Amount (INR)
Fabric Costing
	Yarn Price as per supplier list	Per Kg	250.00
	Knitting charges	Per Kg	25.00
	Greige Fabric Cost	Per Kg	275.00
	Average dyeing cost		20.00
	Weight loss on dyed fabric:	9.00%	26.55
	Fleece brushing /Peaching	-	-
	Loss Due To Printing	-	-
	Sub total		321.55
	Interest on yarn prices:/margin	10.00%	32.16
Dyed Fabric Cost:			353.71

Garment costing
	Avg. Fabric Consumption (gram)	210.00	74.28

	CMTP Charges
	Stitching:	20.00	39.50
	Cutting:	2.50
	Finishing:	6.00
	Packaging:	4.50
	Embellishment	2.50
	Trims	4.00

	Sub Total		113.78
	Overhead cost	12.00%	13.65
	Margin (after overhead)	20.00%	25.49
	Ratio/Rejection	4.00%	5.10
	Charges for On Board		1.00
Total price of a apparel			159.02
	Fob prices: US$	Rate: 49.00	$ 3.25
	Internal Price FOB		$ 3.25

Further details of Packing, Trims and Embellishment costing have been shown in the following table. The following checklist indicative one, you can add more on particulars according to your style requirement.

Trims
Particulars	Consumption	Rate	Amount (INR)
M/label	1		1.00
W/care	1		0.50
Tag	N/a		0.00
Thread	10 mtr		2.00
Fusing	N/a		0.00
Twill tape	N/a		0.00
Mobilon tape	30 cm		0.50
Zipper	N/a		0.00
Patch label	N/a		0.00
Button	N/a		0.00
	Total		4.00
Packing materials
Tissue	N/a		0.00
Board	N/a		0.00
Hanger	N/a		0.00
H/tag	1		1.50
Poly bag	1		1.50
Blister	N/1		0.00
Carton	1/10		1.50
Other			0.00
Label logo			0.00
	Total		4.50

Embellishment
Embroidery/appliqué	N/a		0.00
Printing	N/a		0.00
Rhin stud	N/a		0.00
Lace	N/a		0.00
Rib	N/a		0.00
Collar	N/a		0.00
Crochet lace	N/a		0.00
Enzyme wash	N/a		0.00
Dori			2.50
	Total		2.50

Sample Cost sheet (Excel Sheet

Blank Cost Sheet Form Apparel Manufacturing Manufacturing, by Carla Buchanan

Cost Sheet
Date:	Style#:	Allowance: 1/8”
Description:	Season: Spring	Colors:
Size range:	Selling price:	Colors:

Material	Yards	Price	Amount	Front/back
self

lining
Interfacing

Trimming	quantity	price	amount



labels, poly bags, hangtags, hangers, size tickets





Labor
cutting
sewing
grading
marking

total cost
mark up
wholesale cost

It was just an example of Cost Sheet, the analysis part is represented below:

Garment Costing

Variable 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 (Length) = HPS (High Point Shoulder)

= CBL (Central Back length)

= BL (Body Length)

S.L = Sleeve Length

Allowance-01: This is actually sewing allowance in lengthwise 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 cm

Per Cut and Sewn allowance = 2 cm

Note: Pocket, Half moon, double layer bottom hem, and double layer sleeve s/b calculated on lengthwise.

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 cm

2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 2 X 12 + Wastage Percentage

3. Neck Rib # 1x1/1x1 elastane rib circular

Neck Rib Consumption:

Height (Length) = Rib height or rib width or rib depth

Total Height= Rib Height X 2 + Allowance

Width = Neck opening or neck width x 2 + 2 cm (Round)

= Neck opening or neck width x 2 + 5 cm (V-shape)

Mathematical Calculation:

Example:-

Pls calculate the consumption/doz on the basis of 180 GSM , S/J and neck rib gsm 230

For picture 01:

Consumption (Kg/ Doz) =

= 2.76 kg/ doz

For picture 02:

Consumption (Kg/ Doz For color A) =

=.86 kg/ doz

Consumption (Kg/ Doz For color B) =

=.63 kg/ doz

Consumption (Kg/ Doz For color B) =

=1.44 kg/ doz

Total consumption: 0.86+0.63+1.44 = 2.93 kg/ doz

Neck Rib Consumption:

Width = Neck width x 2 + 2 cm (Round)

= 19X2+2 = 40 cm

Total Height= Rib Height X 2 + Allowance= 2X2 +2=6 cm

2. Consumption (Kg/ Doz)= Length in Meter X Width In M X GSM in Kg X 12 + Wastage

= .06 X .4X.230X12+18%

=.07 kg/ Doz

Note: 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

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 4

Wastage:

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.

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 margin

Detail :-

1. YARN :-

Relation between count and GSM:

Single Jersey:

130-150à 30’s
160-170à 26’s
180-200à 24’s (210)
220-240à 20’s

P.K./Lacost/1x1 Rib:

150-170à 34’s
180-200à 30’s
210-225à 26’s
230-250à 24’s
250-270à 20’s

2x1 Rib:

220-230à 30’s
240-250à 26’s
260-280à 24’s

Interlock

24 G 22 G

40’sà 220 200
34’sà 250 230
30’sà 260 240
26’sà 275 260

S/J with Lycra 5%:

150-160à 34’s
170-190à 30’s
200-210à 26’s
220-240à 24’s

Fleece:

250à 20,30’s (Ratio 20:80)
300à 10, 26’s (Ratio 30:70)

Req. F. GSM	Yarn (Base cvc/tc + Loop Cotton)	Grey G.S.M.	From 30” (20GG)
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 40’s+10’s	179	64”
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 USD

Single Jersey - Solid dyed= $ 0.17

Single Jersey- with 5%-10% Elastane, Solid dyed= $0.63

Single Jersey- with 5%-10% Elastane, Y/D, Feeder stripe=$0.88

Single Jersey- with 5%-10% Elastane, Y/D, Eng stripe=$2.35

Single Jersey - Yarn dyed, Feeder stripe=$0.49

Single Jersey - Eng Stripe =$2.16

Single Jersey - Single Mercerized, Solid dyed=$0.18

Single Jersey - Double Mercerized- Solid dyed=$0.18

Single Jersey - Single Mercerized - Eng stripe=$2.18

Single Jersey - Double Mercerized - Eng stripe=$2.24

Pique - Solid dyed=$0.31

Pique - with 5% Elastane, Solid dyed=$0.69

Pique - Yarn dyed, Feeder Stripe=$0.59

Pique - with 5% Elastane, Yarn dyed, Feeder stripe=$0.69

Pique - Eng Stripe =$2.16

Pique - Single Mercerized, Solid dyed=$0.34

Pique - Double Mercerized - Eng stripe=$2.24

1X1 Rib - Solid dyed=$0.31

1X1 Rib/ 2X2 Rib - Yarn dyed, Feeder stripe =$0.69

1X1 Rib - with 5% Elastane, Solid dyed=$0.69

2X2 Rib - Solid dyed=$0.56

2X2 Rib - with 5% Elastane, Solid dyed=$0.88

Variable/ Placement Rib – Solid dyed=$0.74

Plain Interlock - Solid dyed=$0. 41

Plain Interlock - Yarn Dyed=$0. 47

Drop Needle Interlock - Solid dyed=$0. 46

Jacquard/ interlock(design) - Solid dyed=$0. 74

Jacquard/ interlock(design) - Single Mercerized=$0. 79

Jacquard/ interlock(design) - Double Mercerized=$0.81

Fleece Fabric (French Terry) - Solid dyed=$0. 56

Fleece Fabric With Brush - Solid dyed==$0. 56

Fleece with Elastane (5%) - Solid dyed=$0.69

Mini Waffle or Waffle - Solid dyed=$0.65

Mélange (Wash Only) Single Jersey=$0.16

Mélange (Wash Only) Pique=$0.30

Mélange (Wash Only) 1X1 Rib=$0.30

# Collar & Cuff:

Weight per Collar: Finished length in cm x finished width in cm x .00008 (constant included wastage) = kg/pc

Weight per Cuff or Placket: Finished length in cm x Finished width in cm x .00009 (constant included wastage) = kg/Pc

(Specification 4 ply 24 s count based on)

Wastage: 4 %

2. Checking shade in dyeing

3. Rejection in knitting

4. Others

During batch making

Tipping 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 knit

Total 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 x 4000) = Cone / pc

Note: 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 or others)

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

Wt of cuff = 36 x 4 x .00009 = .0129 kg/pc

Wt of placket = 2 x22x .00009 = .00396 kg /pc

Total yarn requirement = No. of Gmt X wt of flat knit (collar+ cuff+ placket)

= 2000 X (.032 + .0129x2 + .00396)

= 123.52 kg yarn

Example: 5000 pcs garment order collar size 50 X 10, cuff 36 x 4 cm and tipping collar and cuff 3 ply as per below,

8 coarse (per coarse = 0.5 mm) or 4 mm

Ans:

Tipping Thread For color A:

Collar: (3 X 8 X 50 X 75 X 5000)/( 4X 6 X 40 X 4000)= 117 Cones

Cuff: (3 X 8 X 36 X 75 X 5000)/( 4X 6 X 40 X 4000)= 84 Cones

Tipping Thread For Col B:

Collar: (3 X 8 X 50 X 65 X 5000)/( 4X 6 X 40 X 4000)=101 cones

Cuff: (3 X 8 X 36 X 65 X 5000)/( 4X 6 X 40 X 4000)= 73 Cones

Dyeing Charge:

Dyeing
	Solid				Y/D
	Normal Fabric		Elastane Fabric
	Normal	Dischargeable	Normal	Dischargeable	Normal	Single mercerize	Double Mercerize
RFD/ 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	$1.15
Royal Blue R Black	$1.29	$1.49	$1.44	$1.64	$1.54	$1.72	$1.90

Note:	The above price is variable depends on factory to factory

Cotton

1. RFD or white: 40 Tk

2. Avg Color: 85 Tk

3. R. Black Or R. Blue: 110 Tk

P/C or CVC

1. White: 45 Tk

2. Avg Color: 120 Tk

3. Black or …: 130 Tk

Polyester:

1. White: 25 Tk

2. Avg Color: 60 tk

3. Black: 70 Tk

Special 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: $.60

Note: The above price is variable depends on factory to factory

Process 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 above

Commercial 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

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 garments aesthetic, functional and commercially required. Usually other than fabrics these material used for making 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 a garment 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 fabrics and trims, are called Accessories.

List of Trims and accessories:

SL	Trims	SL	Accessories
1	Label (S)	1	Poly bag
2	Button	2	Elastic bag
3	Zipper	3	Mini Poly bag
4	Padding	4	Master Carton
5	Interlining	5	Inner carton
6	Down	6	Size clip
7	Elastic	7	P. P. band
8	Thread	8	Tag pin
9	Twill Tape	9	Brass pin
10	Stopper	10	Collar stand
11	String/ Draw Cord	11	Safety pin
12	Piping Cord	12	Gum tape
13	Emblem	13	Arrow sticker
14	Logo print	14	Scotch tape
15	D- Ring	15	Barcode Sticker
16	Swivel Hook	16	Defect indicator
17	Eyelet/ Grommet	17	Tissue paper
18	Collar Stay	18	Back board
19	Cord Bell	19	Neck board
20	Buckle	20	Butterfly
21	Rivet	21	Numbering stickers
22	Weaving belt	22	Hanger
23	Hook & Eye	23	Size sticker
24	Velcro tape	24	Carton pad
25	Seam sealing tape	25	Both side tape
26	Shoulder pad	26	Plastic staple
27	Cable (Steel ware)	27	Iron seal
28	Adjuster	28	Clip
29	Recco	29	Ball Chain
30	Elastic Threads	30	Size Tag
31	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 Label

Print:

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

Embroidery:

Per 12000 Stitch = .25-.28 USD (Normal)

= .30 - .35 USD (Appliqué)

Embroidery thread consumption Meter/ Body= Emb. stitch X .006

Price of Emb. Thread= 1.30 USD/ Cone Normal

Thread contain = 3000 meter/ cone or 2000 meter / cone

Wash:

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/DZN

CM:

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 Freight

Although most orders for garments are placed by buyers on FOB basis, with buyers to pay for freight at the shipping destination, it is still necessary for the shipper or the agent to know how to calculate sea freight and air freight as buyers always need to know how much freight the merchandise cost per dz. If you are required to sell on CIF basis, (with the shipper to prepay for freight at the shipping port) 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.

Container size	Calculated Capacity	Practical capacity	Container FCL rate	FCL rate for CBM	LCL Rate per CBM
20” Capacity	29.5 CBM	27 CBM	3500	130	160
40” Normal	61.32 CBM	54 CBM	5000	92	160
40” Hi Cube	69.15 CBM	62 CBM	6500	92	160

Note: FCL: Full container Loading

LCL: Loose container Loading

If you ship very heavy goods as loose cargo because the size of the shipment is very small, the shipping lines will charge you by weight or by volume whichever is higher.

1 CBM (100 cm X 100 cm X 100 cm) = 1000 Kg

2. Air freight:

Unlike sea freight, the airlines have decided to charge for the heavy merchandise (high density goods) by weight, and lightweight merchandise (low density goods) by volume. However, as airplanes can take less weight than ocean liners, the way they

Set the standard, in the garment industry, when you ship goods by air, you have a 70% chance to be charged by weight, about 30% chance by volume.

The followings are the relationship between weight and volume as set by IATA ( International air transport 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 kilo

Therefore when you have low density goods to ship by air, in order to determine if you should try to make the cartons as small as possible to save freight. First you check with the local air forwarding agent by asking him in the country where you are, how many cubic cm is considered 1 kilo in weight. 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 the following calculation,

Multiply 5 by 60 by 40 = 120000 cubic cm.

120000 cubic cm divided by 6000= 20 kilo

Now you know, by volume the one carton is of 2 kilo, but by actual weight the carton is of only 16 kilo. You also know the airline will charge whichever is higher, in this case, they will charge you for 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 the height of the carton. Lets say we have succeeded in cutting down the height by 5 cm, and see how much 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 kilo

Now by using the new carton, we have saved 2.5 kilo and this carton will cost only $ 49.00 (17.5 Kilo X 2.80)

Apparel Analysis

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Wednesday, April 17, 2013

Apparel Prduction Cost Sheet Analysis

Blank Cost Sheet Form Apparel Manufacturing Manufacturing, by Carla Buchanan

Cotton

P/C or CVC

Sea Freight and Air Freight

7936

Costing form of Poly

Fill the following information