Presentation

on

Consumption &

Costing

of

Shirt & Pant

Presented To: Ahasan Habib,Assistant Professor and Head of the Textile Engineering Management Department, BUTEX.

Presented By: Marzia Dulal

Consumption & Costing Fabric cost and fabric consumption are interrelated. Fabric cost is

defined as the amount of money is incurred per garment for the fabric consumed in making garment. Fabric consumption can be defined as the amount of fabric needed to make a garment. To determine the cost of a garment after making the garment sample consumption is needed.

Generally fabric consumption is calculated using following steps -1. Pattern master develops patterns for the garment with seam margin.2. Garment patterns are then placed on the fabric laid flat on the table

as close as possible to each other.3. Linear length of fabric that is covered by the patterns is measured

(for woven fabric). This measured length is the consumption of the garment. Wastage percentage is added on it to get average consumption.

Now-a-days most of the garment manufacturers use CAD systems to determine fabric consumption.

To determine fabric cost for the garment, first fabric consumption is calculated .

Secondly, merchant collects fabric quotes (prices) from fabric suppliers. For woven fabric - fabric price is presented per meter or yards and for knits price is presented per Kg.

After having fabric price list and average fabric consumption we use following formula to determine fabric cost per garment.

Fabric cost per garment = Fabric consumption X Fabric price

Consumption & Costing

Before calculating the woven fabric consumption we need the following information:

1. Measurement chart with technical specification2. Style description3. Fabric description4. Fabric width5. Washing shrinkage (if any)

Consumption & Costing

The Product package includes below important things:

Artwork FTD M-List PPBill of MaterialLabel specificationRisk Assessment sheet etc.

Consumption Calculation of Shirt

M-list baby boy shirt.PDF

Long-sleeved shirt in a cotton weave with a turn-down collar, embroidery detail on the chest, and a contrasting colour on the inside of the cuffs and collar.

Product name: Blake Shirt, S-4Item: Kids, Baby Boy Size: 0-2

Parameter Given EstimatedChest 24 inch Body width

=Chest + Allowance + Button Placket=(24+2+3)=29 inch

CBL 15 inch Body Length= CBL + Yoke Height + Allowance =( 15+2.5+2.5 )= 20 inch

Sleeve length from CB

16 inch Sleeve Length=S.L.CB-1/2 Across Back+ Cuff width=(16-4.5+1.5)=13 inch

Armhole 11 inch Sleeve width = Arm hole+ ½ Arm hole= (11+5.5+2)=(16.5+2)=18.5inch

Measurement

Measurement

Parameter Given Estimated

Collar Stand Height & Collar height

1&1.5 inch 2 & 2.5 inch

Collar Length 14 inch 16 inch

Pocket Width 2.5 inch 3 inch

Pocket Length 2.65 inch 3.15 inch

Consumption Calculation (Manually):Cpd = L x W x 12 yds

36x MWWhere, Cpd = Consumption per dozenL = LengthW = Width

a) Cpd (Body)= L x W x 12 + Wastage % 36x56

= 29 x 20x 12 +3% 36x56

= 3.45+3 % = 3.56 yds

b) Cpd( Sleeve)= L x W x 12 + Wastage % 36x56

= 13 x 18.5x 12 +3% 36x56

= 1.43 +3 % = 1.47yds

c) Cpd ( Collar & Collar stand) = L x W x 12 + Wastage %

36x56 = 16 x (4+5)x 12 +3%

36x56 = .86 +3 % = .88 yds

d) Cpd(Pocket)= L x W x 12 + Wastage % 36x56

= 3.15 x 3x 12 +3% 36x56

= .057 +3 % = .059 yds

Fabric Cpd = ( a+b+c+d) = (3.56+1.47+.88+.059) yds = 5.97 ydsIf fabric shrinkage percantage is 3% & 3% then we have to add (4%+4% )

with the actual cpd to get the cpd.

Total Cpd = (5.97+8% ) = 6.45 ydsFabric Consumption/pcs = 0.5373 yds ** By CAD system 0.540yds/pcs

Cost Elements

Cost

Direct Cost

Indirect Cost

Direct Cost Direct Material

Fabric cost

Interlining cost

Sewing Thread cost

Direct Cost Direct Labour

Direct Cost Manufacturing Overhead

Manufacturing Overhead

Indirect Labor Indirect materials

Indirect Cost

Indirect Cost

Selling Cost Administrative Cost

Cost Sheet of Shirt

Costing-Sheet Shirt.xls

Consumption Calculation

of Leggings

Product name: Kaisa Leggings, S-4Item: Ladies

Parameter Given (cm) Estimated (cm)

Waist 69 69+6=75

Hip 80 80+5=85

Thigh 50.5 50.5+5=55.5

Bottom 24.5 24.5+5=29.5

Length 104.5 104.5+5=109.5

Back pocket length 13.75 13.75+2=15.75

Back pocket width 13.5 13.5+2=15.5

Consumption Calculation: (Manually)

Marker width is 54” a) As per formula the consumption (body) is as follows:

=[{(75+85)/2}+{(55.5+29.5)/2}X109.5]X (0.3937)2/(54*36) +3%=1.1yds/pcs

b) Fabric Consumption for back pockets = (15.75X15.5X2)X(0.3937)2 /(54X36)+3% =0.04yds/pcs

Fabric consumption for leggings = a+b=1.1+.04=1.14 yds/pcs

Total Fabric Consumption including shrinkage%= (1.14+20% ) = 1.37 yds/pcs ** By CAD system 1.31 yds/pcsM list leggings.pdf

Cost Sheet of Leggings