29 Pearl Global Industries Ltd. Apparel Internship Report
3. Thread ticket no.
4. Labels details
5. Trims Swatches
Costing Sheet
The costing sheet is the sum of all the costs involved in the making of the garment,
which is later quoted to the buyers. It includes per piece and the total cost of all the
pieces. Some of the details it contains are – cost of fabric, trims, sampling, testing,
washing, embroidery, freight, duty, insurance, etc.
Basic costs while calculating costing are –
Factory costs
Trim costs
Yield costs
Cost of embroidery
Factory cost: Factory cost includes making cost, cutting cost, and packing
cost. It mainly depends on the style. The more complicated the style, bigger is
the rate proportions.
Trims cost: Trims can be local as well as imported. An imported trim can be
duty free or otherwise. It includes label cost, zipper cost, accessories cost,
button cost, washing cost, etc. Trims cost is taken including wastage. The
nominated supplier of trims for Pearl Global Ltd. is Avery Dennison.
Yield cost: It is an estimate of average consumption of fabric. It is determined
by developing a mini marker which includes information regarding wastage of
fabric due to cutting, laying, fabric defect, marker loss and end cutting loss.
Average of 10% extra margin is taken.
Cost of embroidery: Cost of embroidery comprises the machine depreciation
cost, and it is corresponding to the number of stitches used. The time taken
from the arrival of the order to the date of shipment is 2-3 months. It is
referred to as the total processing time of the sample since approval of the
sample. 45 days are held by the merchandiser for the production. Since,
fabric is the key reason for delay, the merchandiser keeps a few days to itself
for the safer side. The merchandiser also coordinates with the Fabric
department, Production Planning department, Quality department, Production
department, Washing department and, Finishing department. The
merchandiser also keeps a track of the styles and ensures that everything
moves as per order on time.