Consumption and costing

helpful for apparel marketing and merchandising.

1. 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

2. 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 - Pattern master develops patterns for the garment with seam margin. Garment patterns are then placed on the fabric laid flat on the table as close as possible to each other. 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.

3. 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

4. Before calculating the woven fabric consumption we need the following information : Measurement chart with technical specification Style description Fabric description Fabric width Washing shrinkage (if any) Consumption & Costing

5. The Product package includes below important things : Artwork FTD M-List PP Bill of Material Label specification Risk Assessment sheet etc.

6. Consumption Calculation of Shirt

7. 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-4 Item: Kids, Baby Boy Size: 0-2

8. Parameter Given Estimated Chest 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

9. 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

10. Consumption Calculation (Manually): Cpd = L x W x 12 yds 36x MW Where, Cpd = Consumption per dozen L = Length W = Width a) Cpd (Body)= L x W x 12 + Wastage % 36x56 = 29 x 20 x 12 +3% 36x56 = 3.45+3 % = 3.56 yds

11. b) Cpd ( Sleeve)= L x W x 12 + Wastage % 36x56 = 13 x 18.5 x 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

12. d) Cpd (Pocket)= L x W x 12 + Wastage % 36x56 = 3.15 x 3 x 12 +3% 36x56 = .057 +3 % = .059 yds Fabric Cpd = ( a+b+c+d ) = (3.56+1.47+.88+.059) yds = 5.97 yds If 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 yds Fabric Consumption/pcs = 0.5373 yds ** By CAD system 0.540yds/pcs

13. Cost Elements

14. Direct Cost Direct Material Fabric cost Interlining cost Sewing Thread cost

15. Direct Cost Direct Labour

16. Direct Cost Manufacturing Overhead

17. Indirect Cost

18. Cost Sheet of Shirt

19. Costing-Sheet Shirt.xls

20. Consumption Calculation of Leggings

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

22. 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

23. 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

24. F abric 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 /pcs M list leggings.pdf

25. Cost Sheet of Leggings