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.
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: [email protected]