Calculation of Garments CM (Cost of Making) by SAM or SMV

SAM (or SMV) means the time (in minutes) that it takes a worker to complete a specific operation or produce a specific garment. The SAM is often calculated by using a stopwatch. Sometimes it’s done by looking at a special table of times that have already been calculated, for every task needed to make a garment. In this article, we will know the calculation of garments CM (Cost of Making) by SAM /SMV.

The garment manufacturing industry is the highest productive industry, where different types of products are manufactured. It is required to calculate the cost of the garment of making time to time. Because the main objective of garments manufacturer is to make a profit. After making the garments it is offered to the buyers.

Calculation of Garments CM (Cost of Making) by SAM/SMV

Calculation of Garments CM (Cost of Making) by SAM/SMV

If we want to calculate the CM of garments then we have to know labor cost per minute.

1. Labor cost per minute = (Monthly salary of an operator/Total minutes available in the month) at 100% efficiency.

But no line can perform at 100% efficiency, so labor cost per minute increases when line efficiency goes down.

So, the correct formula is,
2. Labor cost per minute = Total salary of the laborers in a month / Total SAM produced by those laborers in that month.

CM (cost of making) by SMV:

Cost / min = (Costing for the total month) / (Actual minute worked in the month).

(Consider operator’s min, not include lunch or others break).

Operators min = No. of operators X Working hr per day X Working days.


Operator min = (1000 X 10 X 26) hrs {here, no of o/p= 1000}.
= 26,0000 hr X 60 {working hr = 10}.
=1 5,600000 min {working days=26 days}.

So, cost /min = {$.561600 (Gas, Office Stuff, Electricity etc bill)} / (15,600000).
= $0.036/min.

So, CM cost:

Let, Sewing o/p time = 10 min

CM = 10min X cost/min
= 10 X $ 0.036
= $ 0.36/pcs
= $ 0.36 X 12
= $ 4.32/dz

Author of this Article:
Mayedul Islam
Merchandiser at Fashion Xpress Buying House. 
Badda, Dhaka, Bangladesh.
Email: [email protected]

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1 thought on “Calculation of Garments CM (Cost of Making) by SAM or SMV”

  1. Hi. Sir.As ur above formula,if I calculate labour cost per minute in this it ok? pls check& confirm with details.thanks. :-
    labour cost per day/ no. of production volume*SMV


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