Costing Function of a Garment Product
Garment Costing Function of an Apparel Items are depending on two types of calculation such as – Pre cost and Final cost of garments.
Pre Cost of a Garment:
- Fabric, trim and labour costs for each garment is calculated.
- The merchandiser / designer usually keep a record of all materials costs on a work sheet.
- Then the costing department can roughly estimate the cost and price structure. (Normally over head cost is 30-40%)
Final Cost of a Garment Costing:
It is an exact calculation by the costing or import department
Using actual figures for fabric, accessories and labour cost
Garment Costing department uses…
a) Merchandiser work sheet
b) A proto type garment
c) Production pattern
d) A detailed cost analysis is made for each garment the final cost is plotted on a cost sheet.