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%)

garment costing

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.

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