Formula of Garments Costing

Introduction:
Garments costing is an important part of an apparel merchandiser. The whole business totally depends on it. Accurate garments costing is the heart of this business. The costing is done by keeping in mind the cost of the various raw materials, the operating cost of the company, the competition, and the expected profit of the organization. At the same time, it is necessary to keep in mind the buyer’s cost expectations.

Variable function:

1. Fabric consumption
2. Fabric cost
3. Accessories cost
4. Print/Embroidery/Washing charge
5. C.M.(Cost of Making)
6. Freight (C & F)
7. Payment mode (at side differed payment 60 days or 90 days or 120 days TT sales contract)

Fabric Consumption:

1. Fabric Consumption (Kg/Doz):

(L + S.L. + Allowance-01)   (½ C + Allowance-02)     ..GSM
……………………….………….. X …………………..…………. X ……….. x 2 x 12+ Wastage Percentage
…………..100……………………………………100………………..1000

Where,

L (Length) = HPS (High Point Shoulder)
= CBL (Central Back Length)
= BL (Body Length)

S.L. = Sleeve Length

Allowance-01: This is actually a sewing allowance in lengthwise of a garment.

For T-shirt,

Bottom Hem = 2.5-3 Cm
Shoulder Join = 1.5 Cm
Sleeve hem = 2.5-3 Cm
Sleeve Join = 1.5 Cm
………………………………………
Sub Total = 9 Cm
In Hand = 1 Cm
………………………………….
Grand Total = 10 Cm

Per Cut and Sewn allowance = 2 cm

Note: Pocket, Half moon, Double-layer bottom hem, and double-layer sleeve s/b calculated lengthwise.

2. Chest Allowance: This is sewing allowance in widthwise of garment
3. Side Seam = ½ Chest + 3 cm
   b. Tube Seam = ½ Chest + 0 cm
   c. Per Cut and Sewn allowance = 2 cm
4. Consumption (Kg/Doz) = Length in M x Width in M x GSM in KG x 2 x 12 + Wastage Percentage
5. Neck Rib# 1×1/ 1×1 elastane rib circular

Neck Rib Consumption:

Height (Length) = Rib height or rib width or rib depth
Total height = Rib height x 2 + Allowance

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