Process Flow Chart of Garment Costing

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. process flow chart of garment costing is as follows:

Process Flow Chart of Garment Costing

Process Flow Chart of Garment Costing

Fabric cost

Accessories cost + Trimming cost

Production cost

Transport cost



Factors affecting garment costing:

In the garments manufacturing sector, a business totally depends on garment costing. But some key factors have a considerable effect on garments costing. As its importance on garments business, today I will present those factors which affect on garments costing.

  1. Fabrication,
  2. Size specification,
  3. Fabric consumption,
  4. Fabric color,
  5. CM (Cost of making),
  6. Trimmings and Accessories,
  7. Print,
  8. Embroidery,
  9. Wash,
  10. Order quantity,
  11. Test requirement,
  12. Inspection,
  13. GSP,
  14. L/C payment term,
  15. Commercial cost,
  16. Profit,
  17. Shipment date

Garment costing is a very important part of the export garments business. An important part of the management of the textile mill is the determination of the production costs. Cost involves numerous variable factors which are often hard to evaluate accurately and mathematical exactness is difficult to reach. The yarn market fluctuates, finishing materials and dyestuff, etc. changes from season to season, and equipment often replaced by more modern machinery.

Author of this Article:
Noor Ahmed Raaz
 B.Sc. in Apparel Manufacturing
 Asst. Merchandiser
 Opex Sinha Group, Narayongonj
Email:[email protected]

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