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Chapter 05- Consumtion and Costing

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0% found this document useful (0 votes)
63 views38 pages

Chapter 05- Consumtion and Costing

Uploaded by

souravpurno.kar
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Consumption

• Quantity of raw materials required to


produce a complete garment
– Fabric, sewing thread, button, zipper and
other accessories
Calculation of fabric Consumption

Basic information relevant to consumption:


 Measurement with technical specification
 Style description
 Fabrics description
 Fabric width /weight
Available fabric width: 35’’, 45’’, 50’’, 55’’, 60’’

Washing shrinkage
Methods of Calculating Consumption

a. Marking/Marker Planning: In this


method, the parts of different size
patterns are set on a marker, usually
patterns of all size. It gives exact fabric
consumption.
b. Mathematical process: In this
method, consumption is calculated by
using the measurement of different parts
mentioned in the specification sheet.
Consumption for knit: Method A

• Consumption formula:

L+SL+AL ½ C+AL GSM


------------x-----------------x----------x2x12+W%
100 100 1000
Consumption for knit
• L = HPS/CBN/BL
• SL= Sleeve Length
• AL=Allowance
if, Body Length = 62 cm
½ Chest = 48 cm
Sleeve Length = 12 cm
Neck width = 19 cm
Rib Height = 1.5 cm
GSM for body fabric = 180
GSM for Neck rib = 220
Consumption for knit

• Body fabric Consumption:

( 62+ 12 + 10) ( 48+ 4) 180


-------------------x-------------x---------x2x12+12%
100 100 1000
= (1.89 + 12% )kg/dz
= 2.12 kg/dz
Consumption for knit

• Neck Rib Consumption:


Width = Neck width x 2 + 2 cm (Round)
= 19X2+2 = 40 cm

Total Height = Rib Height X 2 + Allowance


= 1.5X2 +2=5 cm

( Length in cm X Width in cm X GSM X 12 )


Consumption (Kg/ dz) = ………………………………………………………….... + Wastage%
107
= 40X 5X220/10000000 X 12+15%
= (.053 + 15% )kg/ dz
= 0.061 kg/dz
Consumption for knit
Total consumption = (body consumption + Neck rib consumption)
=(2.12+.061)
= 2.18 kg/dz
Consumption for knit: Method B
Consumption for knit: Method B
• Let, Length = 75 cm
Half Chest = 50 cm
Sleeve Length = 24 cm
Full Arm Hole = 40 cm
Neck Width = 22 cm
Rib Height = 2 cm
GSM (Body) = 140
GSM (Rib) = 200
Consumption for Body, A = Length x Width x 2
= (75+6)x(50+4)x2
=8748 cm2
Consumption for knit: Method B
Consumption for Sleeve, B =Sleeve LengthxFull Arm Holex2
= (24+4)x(40+4)x2
= 2464 cm2
Consumption for Rib, C = Neck width x Rib height x 2
= (20+2) x (2+1) x 2
= 264 cm2
Body Consumption, A+B = (8748+2464) cm2

= 11212 Square cm
11212
=------------------ Meter2 = 1.1212 m2
100x100
Consumption for knit: Method B

• 140 gram= 0.14 kg

Wight of 1 meter2 fabric = 0.14 kg


’’ 1.1212 ’’ ’’ = 0.14x1.1212 kg
= 0.157 kg
Rib Consumption: (0.2 x 0.0264) kg
= 0.0053 kg
Consumption for knit: Method B

• Total Consumption: (0.157 + 0.0053) Kg


= 0.1623 kg

Consumption per dozen = 12x0.1623 kg


= 1.946 kg
Basic Shirt and its different parts

• Collar+collar stand
• Front-upper
• Front-lower
• Back
• Yoke
• Sleeve
• Cuff
• Pocket
Consumption for Woven-Top

Length x Width
• Formula=-------------------------------------
Fabric width x Fabric Unit
Consumption for Woven-Top

• 1. Collar:
– Length : 19.25’’ Fabric width: 44’’
– Width : 2.75’’

(19.25+1)x(2.75+1)
Consumption: ---------------------------------x2
44x36
= 0.10 yds
Consumption for Woven-Top

• 2. Collar stand:
– Length : 18 ’’ Fabric width: 44’’
– Width : 1.5 ’’

(18+1)x(1.5+1)
Consumption: ---------------------------------x2
44x36
= 0.06 yds
Consumption for Woven-Top

• 3. Yoke:
– Length : 24’’ Fabric width: 44’’
– Width : 5’’

(24+1)x(5+1)
Consumption: ---------------------------------x2
44x36
= 0.19 yds
Consumption for Woven-Top

• 4. Back Part:
– Length-HPS : 35.5’’ Fabric width: 44’’
– Width : 24’’

{35.5-yoke width(5)+1}x(24+1)
Consumption: ------------------------------------------
44x36
= 0.50 yds
Consumption for Woven-Top

• 5. Front:
– Length fm HPS : 32’’ Fabric width: 44’’
– Width : 24’’

(32+1)X(24+1+1.5x2)
Consumption: ---------------------------------------
44x36
= 0.59 yds
Consumption for Woven-Top

• 6.Sleeve:
– Length : 23’’ Fabric width: 44’’
– Width : (23+11.5)/2=17.25

(23+1)x(17.25+1)
Consumption: ---------------------------------x2
44x36
= 0.553 yds
Consumption for Woven-Top

• 7. Cuff:
– Length : 10.5’’ Fabric width: 44’’
– Width : 2.5’’

(10.5+1)X(2.5+1)
Consumption: ---------------------------------x2x2
44x36
= 0.10 yds
Consumption for Woven-Top

• 8. Pocket:
– Length : 6.5’’ Fabric width: 44’’
– Width : 5.5’’

(6.5+1)X(5.5+1)
Consumption: ---------------------------------
44x36
= 0.031 yds
Consumption for Woven-Top
• Total Fabric
– 1. Collar : 0.10 yds
– 2. Collar Stand : 0.06 yds
– 3. Yoke : 0.19 yds
– 4. Back : 0.50 yds
– 5. Front : 0.59 yds
– 6. Sleeve : 0.553 yds
– 7. Cuff : 0.10 yds
– 8. Pocket : 0.031 yds
– ---------------------------------
Total fabrics required = 2.124+5%= 2.23 yds/pcs
Consumption for Woven-Top
• Body length=Body length + Allowance (32+1=33’’)
• Body Width = 1/2xChest width + Allowance (24+1+3=28’’)
• Sleeve length=SL + Allowance (23+2.5+1.5=27’’)

{1/2Chest x (CB length + Sleeve Length)x2


Formula=--------------------------------------------------------------+wastes%

36xFabric width

{28x(33+27)x2
=------------------------------------------+5%
36x44
= 2.227 yds
Consumption calculation for woven basic pants

• ½ Waist Cir. = 46cm+8 cm = 54 cm


• Front Rise = 28 incl.WB+8cm =36 cm
• ½ Thigh Cir = 36 cm+6 cm =42 cm
• Inseam =82 cm+4cm =86 cm
Consumption per piece:
{(½ waist cir. X front rise ) x 2+ (½ thigh cir. X inseam) x 4}
-------------------------------------------------------------------------------------- + wastage%
36 x 59x2.54x2.54

Fabric width: (60-1)=59 inch


Consumption calculation for woven basic pants

(54x36)x2+(42x86)x4
=---------------------------------+10%
36x59x2.54x2.54
=1.338+1.33x10/100 yds/pc
=1.53 yds/pc
TUBE------------------12-13%

OPEN-----------------15-17%

LYCRA----------------17-18%

PEACH----------------18%

BRUSH----------------18%

PEACH/BRUSH-------22%
• Fabric price/kg= $ 6
• Fabric price / dozen = 6 X 2.364 = $ 14.184
• Fabric price/ dozen = $ 14.184
• Per dozen CM cost = $ 5.5
• Per dozen accessories cost = $5.0
• Per dozen overhead cost = $1.8 ( bank handling,
carriage, forwarding )
• Commission = $3
• Total FOB price = $29.484
• Per dozen sea freight = $ 1.34
• Here, total FOB price = $29.484
Per dozen sea freight = $ 1.34
Total C&F price (Hamburg)/dozen = $ 30.824

Again, total C&F price / dozen = $ 30.824


Per dozen insurance cost = $ 1.3
Total CIF price / dozen = $ 32.124
 Total CIF price/piece = (32.124÷12)= $ 2.677
Costing

Order Quantity: 10000 pieces, Consumption per dozen: 1.478 kg

1.1 Fabric costing


100% cotton, single jersey, 190 GSM, combed yarn.
• Yarn price (22’s)…………………………………………………………....$3.90/ kg
• Landed cost………………………………………………………………...$0.08 /kg
• Knitting charge…………………………………………………………… $0.25/ kg
$4.23/ kg
• Process loss in knitting is 2%................................................. (4.23X 2%}=$0.085/kg
$ 4.315/kg
• Dyeing charge…………………………………………………………..…..$1.5 / kg
$5.82 /kg
• Process loss in dyeing 12%……………………………………………..…..$0.70 /kg
$6.52/ kg
Per dozen cost (6.52* 1.478)= $9.64
• Garments quantity 10,000 pcs
• Overall fabric cost= (9.64 X 10,000)/12
= $8033.33
1.2 Accessories costing
SL Name Qty.(pcs) Wastage Total Qty. (pcs) Unit price Price/dz Total price

A Main label 10,000 3% 10,300 $0.017 $0.204 $175.1

B Size label 10,000 3% 10,300 $0.01 $0.12 $103

C Care label 10,000 3% 10,300 $0.017 $0.204 $175.1

D Sewing thread 80*1.12*10,000/4000 12% 224 cones $ 0.95 $0.255 $212.8

E Back board 10,000 2% 10,200 $0.05 $0.6 $510

F Poly bag 10,000 2% 10,200 $0.042 $0.504 $428.5

G Carton 10,000/20 no 500 carton $1.50 $0.9 $750

H Hang tag/ 10,000 2% 10,200 $0.02 $0.24 $204


Price tag

I Tag pin 10,000/4500 no 3 box $1.13 $0.032 $3.39

J Gum tape 500/8 no 63 $0.35 $0.26 $22.05

K Snap button 10,000 * 7 2% 71,400 set $ 0.04 $3.36 $ 2856

Total accessories cost $6.7 $ 5440.76


Costing
1.3 Printing cost
All over print cost $1.50/kg
Total print cost= 1.50*1.474*10,000/12
= $1842.5
1.4 Sample making cost= $100
1.5 Testing cost= $100
1.6 Courier cost= $300
1.7Cost of making/manufacturing (CM)
Let, Total Monthly factory cost: BDT 50,00000.00
Let, Total numbers of machine:100
Per Machine cost/month : 50,00,000/100= BDT 50,000
Per Machine cost/hour: 50,000/208= BDT 240
Let, Numbers of machine per line=15
Let, Production of that line per hour=120
Total machine cost of that line: 15*240= BDT 3600
So, Per piece production cost: 3600/120= 30
Per dozen production cost= 30*12 = 360
So, CM in DU $ = $ 360/80 = $ 4.50
So CM for 10000 pieces = (10000*4.5)/12= $ 3750

Total cost (1.1-1.7) = $ 19481.79


1.8 Documentation cost (1%)= $ 194.82
Total cost (1.1-1.8) = $19676.61
1.9 Buying house commission (5%) = $ 983.83
Total cost (1.1-1.9) = $20660.44
1.10 Transportation to Ctg (FOB-Ctg) port = $ 300
Total Cost – FOB Ctg (1.1-1.10)= $ 20960.44
Costing

• Direct cost: $ 20960.44


• Indirect Cost (15%) : $ 20960.44 X 15% = $ 24104.50
Profit

10% Profit Price/dozen


$ 24104.50 $2.66*12
(10%) + $2517.73 $31.92
$26514.95
Unit price
$ 26514.95 /10000
$2.66
If the Monthly running cost of a factory is BDT 30,00000.00
and the total numbers of sewing machine is 72. If a sewing
line consisting 12 machines produces 110 pieces garments
per hour, calculate the CM/Dozen in US Dollar (Exchange
rate US $ 1 = 80 BDT).
Costing
Fabric Cost / dz = $ 2.00x22 = $ 44
Accessories /dz= $ 8.00
Wash/dz = $ 5.00
CM/dz = $ 20.00
BC = $ 1.00
……………………………………………………
Quoted price /dz = $ 78
Quoted price/pc = $ 6.5

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