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

Costing Sheet for Garment:
Before the start of 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 garments to you. Let’s see a complete costing sheet for a garment (Women’s Skirt).

Fig: Costing Sheet for Garment of Women’s Skirt

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

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

Markdowns ———————————————–$13.50
(10.6% average overall sportswear)

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

Store/retailing expense ——————————–$42.48
(36% of retail price salaries,
sales promotions, rent, utilities, receiving,
marketing, administrative costs, insurance)

Taxes ——————————————————-$2.80
_________________________________
Retail Sales Price ——————————— $118.00

You may like also: How to Make Garments Costing Sheet

Steps of Garment Costing:

Costing means the total cost of garments. It is the process of estimating and then determining the total cost of producing a garment. In costing every price is included. The cost of a garment is a very necessary and important task. In this factory, costing is carried out by the merchandising department. Firstly merchandiser contacts the buyer and collects the order. Then he is provided a sample section according to the buyer’s specification. The sample section also supplies the fabric consumption. The cost of the fabric is determined according to the consumption. Then he makes the costing of other raw materials, Accessories, trimmings, etc. He adds all production costs, transport costs, commission (C&F agents), and profit.

Author of this Article:
Amit Kumar Das
Founder of "টেক্সটাইল ম্যানিয়া" Blog
Pabna Textile engineering college, Pabna, Bangladesh
Email:  [email protected]

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