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7/30/2019 Parameters for Fabric Costing
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COSTING OF APPAREL PRODUCTS
Material Costing
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Cost a Garment
Efficient companies cost a garment soon after thesample is completed for assistance in weighing its
merit as a potential addition to the line.
Estimated cost of materials and production are the
determining factors.
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Cost a Garment
Despite Industry looking for consistent
costing methods there exist, about as many
techniques for costing as there are individual firms.
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Staple Vs Fashion Products
What are Staple or Fashion garments
Fabric Costs increase when moving from
basic/staple to fashion garments
Some trims might show very little variance in
cost between staple to style
Other considerations are minimum quantitiesand lead times
Risks involved in fashion colors
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Risks of fashion goods
Buying high fashion fabric at a premium price
Customer changing style at the last minute 50%
more time spent by sales, marketing, andmanufacturing to overcome crisis
Fabric, trim carry over costs
Re-dying of trims
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Risks of fashion goods
Why female gray flannel mantailoredtrousers have a higher retail price thancomparable garments in the Mens
department?
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Direct Material an Important factor
For the majority of mass produced garments,material is at least 40% of the entire cost.
Quote: Dr. Joseph Ludden
Engineers have to look long and hard to find
a 10 cents savings opportunity in labor; butmaterial savings of 10 cents are relativelyeasy to find.
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Key stoning
Key stoning establishes the Retail price bydoubling the retailers cost.
A keystoned ten dollar garment probably bears aprice tag which reads $19.99.
Manufacturer rather uses terms line Profit Margin
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Dogs and Hot Numbers
Most manufacturers operate somewhere
between the two extremes ofhot numbers and
dogs therefore strive to have some rhyme and
reason to their costing methods.
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Essential elements of Costing process
+ +
++
1 34 52
1 2 3 4 5
1 2 3
Factory Cost GOE Profit
DM DL Factory O/H
COST TO THE RETAILER
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Sometimes the latter four denoted asIndirect cost are computed aspercentage of the more obvious direct
costs of material and direct labor.
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Elements of Material Cost
Fabric
Thread
Trims
Accessories
Packaging
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Fabric Procurement Considerations
Lead Time
Quality
Delivery
Service
Price
Order Quantity Discounts
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How to arrive at the Cost of material..
Step 1
Designers croquis and specification sheet is prepared
A sample pattern, often called a first pattern is developed
Step 2
The amount of fabric, is estimated for single garment of one size.
Number of buttons, quantity of bindings, tape, lace and othercomponents needed for a single size is estimated
Amount of thread required per garment, is estimated
Step 3
Total quantity required for a dozen garment is established
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Things to remember..
Pattern measurements should first be verified toensure that the pattern indeed does confirm in sizeto the specification sheet of finished garmentmeasurements
To ensure a small percentage may be added to thepattern margins to accommodate cutting and sewinginconsistencies as a manufacturing loss allowance.
Seam margins do not exceed 3/8 in patterns formass production but couture and custom tailoredgarments have generous seam margins.
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Things to remember..
Similar as markers, a similar layout of patterns
in in a limited representative form termed as
stencil
Inaccurate yardage estimates can be harmful
to business.
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Trim estimate..
Step 1 Measurement or calculation of the
exact amount used in the single garment.
Step 2 The specification chart is helpful in
determining the different amounts which will
be needed by different sizes.
Step 3 The same extra percentages may be
figured, as for fabric.
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Things to remember..
The buttons, rivets and other fasteners usuallyremain constant for all sizes
The method for applying trims which will be used inmanufacturing must be known, in order to calculate
accurately the amount to cost and order. However the total cost of the garment may not vary
as the method applied may invite extra time for theoperator.
Some materials are sold in minimum quantities suchas 1,000 yds, 1000sets, 100 Dozen or 10 gross. Thecost may be accrued accordingly.
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It continues to be more art andimagination than science, and thechances of two manufacturers arriving
at the same cost for the same garmentis just as unlikely as it ever was.
Source: Garment costing Method ormadness in Bobbin Magazine
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Fabric Costing
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Fabric Costing
Elements of fabric costs
Value added process cost
Commercial cost
VAP Cost- Starts from the fiber/yarn stage and goes ontill the fabric is ready.
Commercial Cost- Rate at which the fabric is selling inthe marketplace.
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VAP cost
Fiber-Spinning-Dyeing-Weaving/Knitting-
Fabric.
At each stage there is finishing so that the
input to the next stage ready for use and clean
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Commercial cost
The price at which the fabric is being sold in
the market.
This cost is VAP cost + Profit of the
manufacturer or agent.
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Fabric Costing
Important to know the following:
Count/construction/weight of the fabric
Width of the fabric Source
Quantity
The no.of colors in a print/yarn dyed fabric Limitations of each type of fabric
Finishes / Value Addition
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Fabric Costing
Up charge for Dyeing colors
Discounts
Seconds
stock
Overruns
Consumption
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Georgette
Fabric
Module - Costing of Apparel Products 27
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Georgette Fabric
44-45" or 114 cm. common
57-58"or 140 cm. common
52-53
Width Range
Lay Statistics
Lay Height 4"-4.5
No. of Fab Layers 240-300
28
textured and slightly slippery hence difficult to sew.
Interweaving tissue paper or something similar keeps fabric pieces while
working
Pins used with caution since georgette fabric shows pin holes.
Handling
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Georgette Fabric
o 40 gm Variant
o
60 gm Varianto 90 gm Variant
o 80 gm Variant
o 100 gm Variant
o 200 gm Variant
Types of GeorgettePolyester Georgette
Viscose Georgette
Silk Georgette
Cotton Viscose Georgette
Dobby Georgette
o Micro Georgette
o Single Georgette
o Double Georgette
o Moss Georgette
o Laser Georgette
o 6 Kg Variant
o 8 Kg Variant
o 10 Kg Variant
29
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More About Crepe
CrepeCrepe Back Satin
Crepe de China
Georgette Crepe
Flat Crepe
Moss Crepe/ Sand Crepe30
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TYPES OF CHIFFON
1.Poly chiffon
2.Viscose chiffon
3.Nylon chiffon
4.Silk chiffon
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TYPE OF
CHIFFON
PRICE/
meter
GSM MINIMUM
QTY (IN
METER)
SILK
CHIFFON
Rs.110/ Rs.
85
35 100/200
VISCOSE
CHIFFON
Rs. 45 35 100
NYLONCHIFFON Rs. 35 35 100
POLY
CHIFFON
Rs. 35 40 75
WHOLESALE PRICE
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SILK
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TYPES OF QUALITIES OF SILK
1. CHIFFON
2. DOUPPIONI
3. NOIL
4. CHINA SILK/HABUTAI
5. CHARMEUSE( A satin weave silk with a crepe back )
6. RAW SILK
7. TUSSAH (made from the cocoons of wild tussah silkworms who eat oak and juniper leaves )
8. SHANTUNG
9. CREPE DE CHINE( lightweight fabric made by twisting
some fibers clockwise and others counterclockwise)
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