Garments Costing Sheet:
Apparel’s costing sheet is that where we get all types of information regarding its making. So to say manufacturing of any apparel will be profitable or not, can be detected by a good costing sheet. How much fabric will be needed, how much time will be needed etc. will take place in a costing sheet.
Normally the finance department makes a costing sheet. But for doing it they need information from all around sections like buying section, wages section, quality control section, and account section. Yet after making the sheet, it requires approval from the respective administrative level. In the following tables, a full costing sheet for trouser is shown
Costing Sheet for Producing a Trouser:
| Style no. | Description | Season | Size | Date |
| 3340 | Full Pant | Winter | 27-32 |
| Item | Type | Quantity | Rate(TK) | Price(TK) | |
| Fabric | Cord(100% cotton) | Width of 60 inch. Or 1.25 yds. | 150 | 187.50 | |
| Pocket’s fabric | 100% cotton | 0.25 yds. | 40 | 10.00 | |
| Sized Fabric such as(Waist Belt) | 4 parts | 1 | 4.00 | ||
| Threads | 100% cotton-40/2 | _ | _ | 3.00 | |
| Chain | _ | 1 | 3.50 | 3.50 | |
| Bottoms/Trimmings | Nylon | 3 | 2.00 | 6.00 | |
| Label | Woven | 1+1 | 2.00 | 4.00 | |
| Packing | Board, Polypack etc. | _ | _ | 5.00 | |
| Others | _ | _ | _ | 2.00 | |
Inclusive all Raw Material Cost= 225.00
| Production | Time(Minute) | Rate(TK) | Price(TK) |
| Spreading | 2 | 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 | |||
| Over Head Costs(Fixed and Variable) | 20.00 | ||
| Total Manufacturing cost of the Apparel | 258.55 | ||
| Profit (15%) | 38.78 | ||
| Commission | 5.05 | ||
| Price of selling | 302.38 | ||
Author of this Article: Amit Kumar Das Founder of "টেক্সটাইল ম্যানিয়া" Blog Pabna Textile engineering college, Pabna, Bangladesh Cell: 01770 456240 Email: [email protected]