How to Make Garments Costing Sheet

The cost of garments is a very significant task to do. The sheet called the garments costing sheet consists of all necessary information. By Observing the garments costing sheet one can realize whether the garment’s production is profitable or not. Which materials and how much time will be necessary for making this production etc. Generally, the costing sheet is prepared by the Finance department but for making sheets information is needed from buying section, production section, wages section, quality control section, and account section, etc. After making this sheet it should be handover to the proper authority.

Costing sheet in .xl
Fig: Costing sheet in .xl

Garments costing sheet:

Style no. →→→→description →→→→ season →→→→ size →→→→date
2340                      full shirt                      winter                 14-17         xx/xx/xxxx
…………………………..………………………………………………..……………………………………………………

Item →→→→→Type →→→→→Quantity→→→→→ Rate(Taka) →→→→→Price(taka)
Fabric          100% cotton(stripe)     1.75 meter                    40                           70.00
Thread             100% cotton              40                             2                              3.00
Interlining           Fusible                                                                                     5.00
Bottom              Nylon                     10                             0.25                           2.50
Lebel                Woven                     1+1                                                             4.00
Packing        Board, polypack etc.                                                                        5
Others                                                                                                               2.00
…………………………………………………………………………………………………..………………………………..
Total Cost of raw material →→→→→→→→→→→→→→→→→= 91.50 taka

Production →→→→→→Time(minute) →→→→→ Rate(taka) →→→→→→ Price(taka)
Spreading                           3                                      0.20                                    0.60
Cutting                               4                                       0.50                                    2.00
Sewing                              8                                        1.00                                    8.00
Finishing                            3                                        0.25                                    0.75
Inspection                         4                                         0.25                                   1.00
Packing                            4                                         0.30                                    1.20
…………………………………………………………………………………………………………………………………
Total →→→→→→→→→→→→→→→→→→→→→→→→→→→→= 13.55

Overhead cost (Fixed and variable )……………………………………………………→20.00
Total cost for all production ……………………………………………………………→125.05
Benefits (15%) ………………………………………………………………………………..→18.75
Commission ……………………………………………………………………………………→5.05
…………………………………………………………………………………………………….……………
The selling price of the shirt →→→→→→→→→→→→→→→→→→ = 148.85

Author of this Article:
Amit Kumar Das
Founder of "টেক্সটাইল ম্যানিয়া" Blog
Pabna Textile engineering college, Pabna, Bangladesh
Email: jakicain6@gmail.com

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