Flow Chart of Garment Costing
Noor Ahmed Raaz
B.Sc. in Apparel Manufacturing
Asst. Merchandiser
Opex Sinha Group,
Narayongonj
Email: [email protected]
Fig: Garment Costing:
Costing means total cost of garments. It is the process of
estimating and then determining the total cost of producing a garment. In
costing every price is included. Costing of a garment is very necessary and
important task. In this factory costing is carried out by
the merchandising department. Firstly merchandiser contacts with the
buyer and collect the order. Then he is provided a sample section according to
the buyers’ specification. The sample section also supplies the fabric
consumption. Cost of the fabric is determined according to the consumption.
Then he makes the costing of other raw materials, Accessories, trimmings, etc.
He adds than all production cost, transport cost, commission (C&F
agent) and profit . At last total cost of a garment is known as FOB.
Flow Chart of Garment Costing
Fabric cost
↓
Accessories cost + Trimming cost
↓
Production cost
↓
Transport cost
↓
Commission
↓
Profit
