Costing technique in clothing industry (3/3)

Gross weight & net weight
The above weight is the gross weight of fabric. It means the weight of the fabric bits cut in tubular form without
taking shapes is called gross weight. This is the consumed fabric for the particular garment. Hence costing is to be
Fabric cost per kg (in Rs) (all charges approximately)

 

Cost of trims
The accessories which are attached to the garments are called Trims.
Now the author have taken Men's Basic T‐shirts, as example. Let us see what are the trims required for this style.
 
Labels: Woven main label (2.5 cm width x 7 cm length): Rs 0.35
Polyester printed wash care label: Single colour print: Rs 0.10
Hang tag: Rs 0.40
So the total cost of trims is Rs 0.85 per garment.
 
Cost of accessories:
Polybags: Normal ‐ Rs 0.30 per garment
Master Polybag: Rs 2 per master polybags to contain 8 garments ‐ Rs 0.25 per
garment.
Export carton: Normal: Rs 40 per carton to contain 48 garments ‐ Rs 0.80 per garment.
So the total cost of accessories is Rs 1.35 per garment.
 
Garment costing
Now we at last have to take the step to find out the freight charges for the Men's Basic T‐shirt. Price of garment
estimation is given in Table 2.

Shipping charges
For men's basic T‐shirt, the delivery terms in the buyer enquiry as 'FOB'. So sea freight charges is not added. But the local transport with the cost of garment has to be added. Finally, we have to convert the Indian rupee value to USD or Euro.
 
Acknowledgement
The author expresses his thanks to Dr R Rudramoorthy, Principal and Dr K Ramachandralu, Professor & Head‐Fashion Technology, PSG College of Technology, Coimbatore for their continuous encouragement. He also extends his thanks to Mr M Ravi, Costing Manager, Stallion Garment, Tirupur and MrJagadeesh, Production Manager, Apple Clothing Limited, Coimbatore for their help towards the practical approach in bringing out this paper